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The aim of this master thesis is to compare selected statements prepared in accordance with IAS / IFRS with statments prepared in accordance with CAS and to analyze the impact of different reporting on the financial analysis of two selected companies. The theoretical part draws on specialized literature, defines IAS / IFRS reporting and CAS reporting, and describes the basic concepts, methods and procedures for financial analysis. In the practical part are presented selected enterprises, which are applied the knowledge from the theoretical part for the period 2012 - 2016. In conclusion, it is made the assessment of the objectives. |
