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Rozdíly mezi českou účetní legislativou a mezinárodními účetními standardy u dlouhodobého majetku / Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets

There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:374717
Date January 2012
CreatorsValihrachová, Lea
ContributorsFiala, Viktor, Pernica, Martin
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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