The Comparison of Valuation of Movable Tangible Assets at Czech Accounting Legislation and International Financial Reporting Standards

This bachelor thesis deals with comparing differences methods of valuation movable tangible assets under Czech Accounting Standards and International Financial Reporting Standards IAS/IFRS. Based on confrontation of these two approaches, the main differences are determined. These differences are shown on case of company ABC, s.r.o. Moreover, financial statements prepared by both ways are compared and in which the importance diversity is recorded