Long-term tangible property -- the comparison of the Czech legislation with the IAS/ISFR regulations

In my bachelor thesis called "Long-term tangible property -- the comparison of the Czech legislation with the IAS/ISFR regulations", I focused on the question of definition, evaluation and depreciation of long-term tangible property and how they are approached in the two above mentioned accounting regulations. The act of joining The European Union has made the IAS/IFRS very important, as the Czech companies now have to adhere to those accounting standards. There are considerable differences between the Czech and the international accounting standards, which need to be eliminated after The Czech republic joined the EU in 2004. Among these differences there are, e.g. definition, revaluation and depreciation of the long-term tangible property, perception of spare parts, because the IAS/ISFR uses the so-called component approach