The thesis contains the transformation of the financial statements according to Czech accounting legislation of business corporations XY, Ltd. to the financial statements that are in accordance with International Financial Reporting Standards. The thesis is dividend into 3 parts. The first part of the theoretical basis, which explains the differences between the Czech accounting legislativ and IFRS. Selected differences are chosen based on items in the financial statements of the company, the resulting differences are also used to work in the sekond part of the thesis. In the practical part is an analysis of the financial statements of the company. Based on the comparing of the Czech and the International standards are given the ganges that are necessary to transfer the financial statements. In conclusion the thesis is to evaluate the problems and impact on the corporation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:254206 |
| Date | January 2016 |
| Creators | Fabiánová, Monika |
| Contributors | Král, Ing Lubomír, Fedorová, Anna |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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