Komparace účtování a oceňování cenných papírů dle českých standardů a IFRS

This Bachelor's thesis is focused on comparison of Czech accounting regulations and international standards (IFRS) in the area of accounting and valuation of securities. First, this work defines the classification of the securities according to the Czech regulations and so-called financial instruments according to IFRS. Subsequently it describes the accounting and the valuation of the securities from the perspective of both systems again. In this part the explanation is accompanied by diagrams and practical examples for clearer understanding of the issue from both perspectives. The last chapter summarizes and presents differences found in this systems in the area of securities, which are also illustrated with specific examples.