The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.

The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.

The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.

The thesis compares the financial statements made by the Czech Accounting Standards and the International Financial Reporting Standards. With the knowledge of both of the regulations, it tries to quantify the divergence between statements of joint – stock copany and find the reason for this divergences. The analysis of the particular themes of changes and the determination of its impact is succeeding. The most significant changes in the statements were caused by the influence of different accounting of provisions, leases, longtime assets and liabilities and taxes.

Reporting according to International Financial Reporting Standards is going to be requested in the European countries and the same situation occurs in the Czech Republic. Adopting International Financial Reporting Standards is very important to compare financial statements between companies in different countries. The subject of my master´s thesis „Issues of Financial Reporting in Multinational Company“ is to define the impact of implementation IFRS/IAS in the concrete company and to propose an appropriate accounting system, that reduce company costs associated with the compilation of accounts under the different rules.

This master´s thesis points out the differences between the final accounts created according to the Czech accounting standards and the ones created according to the international financial reporting standards. It explains the influence of the discovered differences to the economic results of the company. The work might serve as a guide for transferring the final accounts.

This thesis analyzes the differences in reporting financial information, according to Czech accounting legislation and IFRS / IAS. Single part of the thesis is devoted to concrete application and evaluation their impact on the image of the financial position and business performance.

The diploma thesis focuses on evaluation of the financial situation’s company. Used methods are financial indexes, site and bankruptcy indexes. The first thesis’ part analyze theoretical fundamentals of these methods, in the second part is the company introduced. The third part is an application of financial methods. In the last part there is a summary of a financial situation and proposals to its improvement.

This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis.

The topic of this master thesis is an Impairment of assets. Theoretical part is focused on International Financial Reporting Standards related to the issue of impairment of assets. This part also focuses on theoretical issues of discount rate and cost of capital. The goal of practical part is to determinate company’s cash flow and cost of capital and test company’s assets for impairment loss.