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 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.

This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.

Cette thèse étudie les effets économiques, en termes d'instabilité, de l'adoption obligatoire par les banques des normes comptables internationales IAS/IFRS. La thèse est organisée en deux grandes parties. La première partie (Chapitre I) développe un cadre d'analyse permettant de comprendre les mécanismes par le biais desquels l'introduction obligatoire des normes IAS/IFRS dans le secteur bancaire est susceptible d'influer sur la probabilité de survenance des crises systémiques. À ce stade, nous montrons que des arguments, tant contractuels qu'informationnels, peuvent être mobilisés, en vue de justifier l'hypothèse d'une incidence positive ou négative du passage aux normes IAS/IFRS sur le risque d'instabilité. La deuxième partie de la thèse (Chapitres II, III et IV) présente trois études empiriques, fondées sur des échantillons de banques européennes, en lien avec certaines thématiques évoquées dans le cadre de la première partie. Les résultats de ces études, plus particulièrement, indiquent : (1) que les banques ont amélioré la couverture en capitaux propres de leurs risques, suite au passage aux normes IAS/IFRS, en raison d'un exercice plus efficace de la discipline de marché en environnement IFRS ; (2) que les banques contraintes en liquidité (et seulement ces banques) ont offert plus de crédits, suite à l'adoption des normes IAS/IFRS, en raison d'un accès facilité aux ressources externes en environnement IFRS ; (3) que la comptabilité en juste valeur ne contribue pas à dégrader le pouvoir explicatif d'un modèle de risque de défaut des banques fondé sur des variables financières. Ces résultats, qui vont globalement dans le sens d'une incidence positive du passage obligatoire aux normes IAS/IFRS sur la stabilité des banques, tendent à tempérer les critiques formulées à l'encontre du référentiel comptable international, en arrière-plan de la récente crise bancaire mondiale.

This thesis aims to describe the creation of international accounting standards and their implementation into the legislative framework of EU. It also evaluates its impact on Czech Republic. Its first part focuses on the international systems of financial reporting - IAS/IFRS and US GAAP. It describes circumstances and conditions of their creation and also identifies influences on their continuing development. The second part focuses on IAS/IFRS as a system chosen by EU for implementation into its legislation. The third part describes the process of implementation itself, along with the approval procedure and related institutions. A special chapter was addressed to accessibility of the standards or overview of currently effective standards. The last part focuses on current situation in Czech Republic and includes the results of questionnaire research among local IAS/IFRS specialists.

This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.

Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.

The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and compares the subject of accounting according to Czech accounting legislation and IAS/IFRS.

The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.