| Popis: |
Diploma thesis deals with conversion of the consolidated financial statements of the group of manufacturing companies prepared in accordance with Czech Ac-counting Standards to IFRS. The theoretical part compares the methods of consol-idation and identifies differences in reporting between CAS and IFRS. In the prac-tical part the financial statements are converted into IFRS. The impact of the con-version is evaluated using financial analysis methods. The conversion of the finan-cial statements resulted in increase of long-term assets and slight drop of the prof-itability and indebtedness indicators. |
