The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.

The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.

The diploma thesis is focused on comparison of selected differences in accounting and reporting of items in statutory financial statements which arise between Czech accounting legislation and International Financial Reporting Standards. Based on the selected differences, the effect of applying IAS / IFRS requirements on assets, liabilities and company's financial statements is described there. At the end of the thesis, the selected indicators of financial analysis are calculated, showing the performance of the company and its financial position.

Diploma thesis focuses on comparison of differences between practices of accounting using Czech accounting law and accounting practises using International financial reporting standards (IAS/IFRS). These differences are shown mainly on structure of mandatory accounting statements and on earnings of Kores Europe s.r.o.

The diploma thesis is focused on of its presentation in accordance with IFRS/IAS, respectively, for the fulfilling the requirements of IFRS 8 – Operational Segments. In this diploma thesis, the effects and advantages of financial statements transformation on IFRS/IAS are explained. Process of this transformation all its consequences are also elaborated here. For the conclusion, possible approaches to modelling of risk and to risk measurement are suggested here.

Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.

This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting legislation to the IFRS. The analytical part of the thesis shows the differences in reporting according to Czech accounting legislation and IFRS in the selected company. The final part of the thesis deals with the determination of the impact of the application of different systems of reporting financial information on the image of the financial position and business performance.

This thesis deals with the translation of the financial statements prepared according to Czech accounting standards on the financial statements in accordance with IFRS. The first part focuses on the theoretical background of reporting in accordance with Czech accounting standards and IFRS. The second part deals with the transformation on of the financial statements of the selected entity and assess the impact of the application of the two systems of reporting financial information to the view of the financial position and business performance.

This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.

The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm.