Diploma thesis is focused on the area of the Income statement format under Czech law in comparison with the requirements of IFRS. It includes analysis of major regulations that deal with financial results and general definition of profit or loss. There are included alternative views of the profit in the form of classical balance theories. The practical part consists of comparing the Income statement format according to Czech legislation in accordance with IFRS for the particular case of an existing company, which reported accounting to both systems. There are analysed the various parts of the economic results in this two concepts and there are explained the main causes that have an impact on the presentation of different amounts of profit in the period.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:430065 |
| Date | January 2017 |
| Creators | Hartmanová, Veronika |
| 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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