Komparace účtování a vykazování podle stávající a nové české legislativy v kontextu IFRS

This bachelor thesis examines the comparison of accounting and reporting of selected issues under the current Czech legislation and the proposed new Accounting Act in the context of International Financial Reporting Standards (IFRS). The aim is to assess the changes, quantify their impact on the financial statements of a model company, and evaluate the associated secondary effects. The theoretical part maps the development of Czech accounting, introduces the philosophy of IFRS, and analyses the key changes brought by the new regulation. The practical part applies these principles to the model entity Kovotank s.r.o. in the areas of decommissioning provision, measurement of a grant for the acquisition of non-current assets, and operating lease from the lessee's perspective. The results of the case study demonstrate that the implementation of the new rules leads to a significant increase in total assets due to the capitalization of assets and liabilities, which may shift companies into a higher category of accounting entities. At the same time, a structural change in the income statement occurs, associated with a substantial increase in the EBITDA indicator.