Analysis of Differences in Fixed Assets Measurement under the Czech Accounting Standards and under IFRS/IAS in company ABC, a.s.

This bachelor´s thesis compares different approaches to fixed assets measurement under Czech Accounting Standards and under IFRS/IAS. Based on confrontation of these two approaches, the main differences are determined. These differences are shown on case of company ABC, a.s. that has a significant value of fixed assets. Moreover, financial statements prepared by both ways are compared and importance of diversity is analyzed