1 research outputs found
Proposed changes to the Accounting Act and its harmonization with International Financial Reporting Standards (IFRS)
Tato bakalářská práce pĹ™edstavuje oÄŤekávanĂ© zmÄ›ny v účetnĂch právnĂch pĹ™edpisech v ÄŚeskĂ© republice, kterĂ© má pĹ™inĂ©st novĂ˝ zákon o účetnictvĂ. PĹ™edstavenĂ je doplnÄ›no o komparaci navrhovanĂ˝ch zmÄ›n se stávajĂcĂ legislativou. HlavnĂm cĂlem bakalářskĂ© práce je seznámit ÄŤtenáře s nejvĂ˝znamnÄ›jšĂmi pĹ™edpokládanĂ˝mi zmÄ›nami v zákonÄ›, pĹ™edvĂ©st aspekty, kterĂ© budou pĹ™ebĂranĂ© z MezinárodnĂch standardu účetnĂho vĂ˝kaznictvĂ IFRS a provĂ©st komparaci s tÄ›mito standardy.This bachelor's thesis presents the anticipated changes in accounting regulations in the Czech Republic, which are expected to be introduced through a new Accounting Act. The presentation is supplemented by a comparison of the proposed changes with the current legislation. The main aim of the bachelor's thesis is to familiarize readers with the most significant anticipated changes in the law, highlight aspects that will be adopted from the International Financial Reporting Standards (IFRS), and compare them with these standards