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.

The master’s thesis is focused on the analysis of differences in company’s financial position and performance at financial reporting under IFRS and under Czech accounting. One part of this thesis is application of theoretical knowledge to the practical example and evaluation of their impact on the company´s financial position and performance.

This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.

The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.

The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.