Posouzení dopadů aplikace nadnárodních účetních standardů do českého účetnictví

Abstract

The doctoral thesis deals with selected aspects of the application of multinationals in the Czech accounting standards. The topic is the objective of the dissertation. The main goal of this thesis is to use multi-criteria decision making to select and identify the financial reporting system, which provides the highest effect, i.e. maximum utility, minimum risk and maximum stability and robustness with respect to changing weights of the criteria. Variants of billing and reporting are primarily compared using the AHP. The results show that the main obstacle to the application of IFRS to Czech accounting are particularly high costs. For this reason, the possibility of gaining accounting and reporting in accordance with IFRS, if necessary. in combination with IFRS lower usability. Cost Criterion has the highest degree of weight. When selecting the final effect, but are also taken into account the risk of the implementation of the selected option. In these cases, based on the contrary variants with IFRS as preferable. Similarly, in order to assess the stability depending on the change of the weight criteria. The highest final effect they have variants based only on full respect for either Czech GAAP or IFRS. It is clear that to achieve compliance with the Czech accounting standards IFRS may result in the gradual approximation and implementation of the provisions of IFRS. Although these variants become lower resulting effect may be a way of achieving compliance with IFRS. The preparation of financial statements only in accordance with national accounting standards is due to the increasing globalization of the economy and linking sustainable.