Převod účetní závěrky podle IFRS na účetní závěrku podle ČÚP

This master’s thesis deals with the differences between International Financial Reporting Standards (IFRS) and Czech Accounting Regulations. The aim of the thesis is to analyse and convert financial statements prepared in accordance with IFRS into financial statements prepared in accordance with Czech Accounting Regulations, using a specific company as an example. The theoretical part describes corporate reporting, the existence of dual reporting and the reasons for its emergence, as well as the conversion methods used by accounting entities in this context. The practical part focuses on the reporting outputs submitted by a subsidiary accounting entity to its parent company. Furthermore, it provides a detailed description of the conversion of the financial statements of ABC, s.r.o., which is part of a foreign group and maintains its accounting records and prepares reports in accordance with IFRS for the purposes of its parent company. Based on this example, selected differences between the two accounting frameworks and their impact on individual financial statements are analysed.