This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:223229 |
| Date | January 2011 |
| Creators | Bajbárová, Lenka |
| Contributors | Bohušová,, Hana, Kocmanová, Alena |
| 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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