Vykazování investičních nemovitostí a jeho dopad na účetní výkazy nemovitostních společností

This thesis deals with the issue of accounting reporting of investment property within the real estate sector. It focuses on the definition and reporting methods of tangible fixed assets, their valuation upon acquisition and at the reporting date under Czech accounting regulations (CAS), and subsequently, within the same structure, on the reporting of investment property from the perspective of International Financial Reporting Standards (IFRS), including a comparison of these approaches. The thesis includes an analysis of eight accounting entities within the Fidurock real estate group for the period 2021–2024. The results showed that the fair values of investment properties reported under IFRS were on average 26.56% higher than their carrying amounts determined under CAS. Significant differences were identified in the impact on profit or loss; however, methodological consistency was also identified in the area of initial recognition and the treatment of lease incentives. The thesis also reflects the forthcoming new Accounting Act, whose aim is to bring Czech accounting legislation closer to international accounting standards.