Zhodnocení dopadů implementace IFRS pro SME do účetnictví malých a středních podniků

The aim of this diploma thesis is to identify benefits and costs related to the implementation of International Financial Reporting Standard for small and medium-sized enterprises (IFRS for SMEs). The theoretical part describes the development of harmonization of financial reporting in the European Union and the formation of IFRS for SMEs. Furthermore, the comparison of International Financial Reporting Standard for SMEs with Czech accounting legislation is accomplished. The identification of costs and benefits and their analysis are based on a survey conducted on a sample of construction companies. Subsequently, the influence of costs and benefits for willingness to apply the IFRS for SMEs to the company is evaluated