Nemovité věci v porovnání českých předpisů a IFRS

This bachelor’s thesis deals with a comparison of Czech regulations and International Financial Reporting Standards (IFRS) in the area of accounting for real estate, with a focus on construction companies. The aim of the thesis is to identify and compare the key differences between these two accounting systems and to assess their impact on accounting practices and the informativeness of financial statements. The theoretical part of the thesis provides a detailed analysis of accounting for real estate in accordance with Czech regulations and IFRS, including the definition of terms, classification, valuation at acquisition and during ownership, depreciation, capital improvements, and disposal of assets. The subsequent comparison demonstrates several significant differences between the two standards. The practical part of the thesis applies the acquired theoretical knowledge to a specific case based on the documentation of the construction company HOCHTIEF and demonstrates the impact of different accounting standards on financial statements. This thesis contributes to a better understanding of the impact of different accounting approaches on financial reporting in construction companies.