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Analysis of Differences in Presentation of Provisions in accordance with IFRS and under Czech Accounting Law

By Milada Schulzová

Abstract

The aim of this bachelor thesis is to analyse differences in presentation of provisions in accordance with IFRS and under Czech accounting law. The thesis consists of two parts - theoretical and practical. Theoretical part engage in issue of legal accounting regulations and creation of provisions in Czech Republic as well as internationally, particularly in the European Union. The work analyses link between Czech accounting law and IAS 37. The second part looks into problem of creation and reporting of provisions in company SAGIMA CZ, Ltd. belonging to an international group of companies, of the tax impact of provisions and the differences between financial statements compiled according to IFRS and ČÚP

Topics: Rezervy; Mezinárodní standardy účetního výkaznictví; Provisions; České účetní předpisy; Czech accounting regulations; International Financial Reporting Standrds; IAS 37; US GAAP
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2010
OAI identifier: oai:invenio.nusl.cz:246482
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