Účetní závěrka dle IFRS a české účetní úpravy

Subject of this bachelor thesis "Annnual financial statement according to IFRS and czech financial reporting standards" is a comparation of both systems. Theoretical part defines financial statement and its properities. Practical part defines differences between Czech and International Financial Reporting Standards via practical application on specific examples. Subsequently there is specified balance sheet and income statement according to both Czech and International Financial Reporting Standards. Conclusion of the bachelor thesis is done by evaluation of company efficiency via ratio indicators of financial analysis