Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:223422 |
| Date | January 2012 |
| Creators | Bříza, Michal |
| Contributors | Studnařová, Leonora, Beranová, Michaela |
| 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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