Účetní závěrka dle českých účetních předpisů v komparaci s IFRS

The thesis deals with gaining theoretical and practical findings in the area of financial statements according to the Czech accounting legislation and the International Financial and Reporting Standards. The idea is to point out the differences between these financial standards using a particular case of a financial statement in the conditions of a Czech company. In the theoretical part there is a summary of financial statement requirements requested by the Czech and the IFRS. The practical part is based on the findings of the theoretical part and uses them to make an accounting analysis of financial statements of a particular company with the stress on the consequences of the differences in each of the legislation.