| Autor: |
BARTŮŇKOVÁ, Kristina |
| Jazyk: |
čeština |
| Rok vydání: |
2020 |
| Předmět: |
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| Popis: |
The main goal of my diploma thesis is the comparison of expensis and revenue according to International Financial Reporting Standards and Czech accounting standards in selected accounting unit. Another goal is to focus on the transformation of profit and loss statement to statement of comprehensive income. The last goal presents the comparation of the standards IAS 18 Revenue and IFRS 15 Revenue from Contracts with Costumers. In the beginning of the theoretical part is information about the harmonization of accounting and Conceptual framework. The next parts are concetrated on methodological principles of the standards IFRS 15 Revenue from Conracts with Costumers and IFRS 16 Leases. At the end of the theoretical part are mentioned the differences between International Financial Reporting Standards and Czech accounting standards. The practical part starts with the performance of the selected accounting unit. The next chapter creates the case studies in which are shown the differences between IFRS and Czech accounting standards. Then the thesis ilustrates the transfer from the profit and loss statement to statement of comprehensive income. In the last chapters are mentioned recommendions for users of financial statements and evaulations of the impact. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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