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Komparace IFRS a českých účetních standardů v oblasti dlouhodobého majetku
 Foltýnová, Dominika
This bachelor thesis compares IFRS and Czech accounting standards in the fixed assets field. The first part, called literature research, describes harmonizing strategies in European Union and their implementation into Czech accounting legislation. Then,, fixed assets are defined from the perspective of IFRS and IAS 16, IAS 17 and IAS 38 standards and also Czech accounting legislation. The second part, called own research, contains concrete calculations on which different approach to fixed assets is demonstrated.
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