Analýza procesu transformace národní účetní závěrky na účetní závěrku dle IAS/IFRS

Abstract

This thesis compares Financial Statements prepared in accordance with Czech accounting principles to Financial Statements prepared in accordance with IFRS. The theses is divided into two parts, theoretical and practical part. Theoretical part describes historical evolution of IFRS, structure of IFRS and basic characteristic of financial statements according to IFRS. Thereinafter it describes Financial Statements prepared in accordance with Czech accounting legislation. Practical part analyses the Financial Statement of specific company. The Financial Statements have been transformed into IFRS. It was making up a Financial Statement according into IFRS.