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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Analysis of Financial Statements in Relation to Czech Accounting Legislation and IFRS
 VORLOVÁ, Petra
In this thesis I have dealt with the analysis of financial statements prepared according to Czech law and experimentally converted to International Financial Reporting Standards (IFRS). Since the financial reports initially analysed belong to a Czech company that follows Czech law in its accounting, I subsequently converted the individual financial statement items to IFRS in an experiment. The literature review contains the basic terminology of both Financials statements prepared according to Czech law and those prepared according to the international IFRS regime. The International Financial Reporting Standards (IFRS) were enacted to enable better comparability of financial statements in an increasingly globalised world. The IFRS is only a reporting system that specifies how to proceed in accounting, in contrast to the Czech accounting regulation, which specifies how to book. Both the Czech and international regulations have a common goal, which is to ensure that the financial statements faithfully and fairly reflect the situation of the company. Even though both regulations are based on common basic principles, the reporting of individual items sometimes differs considerably. In the literature review, I deal with the areas of accounting I examine the corresponding reporting items in more detail and carry out a conversion in accordance with international standards. Thus, I also prepared financial reports as if the company would book according to IFRS. I carried out an analysis of the financial statements prepared according to Czech law as well as those derived experimentally. Following the analysis, I compared the results and explained what influence the respective set of rules has on the financial statements.
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