Konverze účetní závěrky podle českých účetních pravidel na IFRS

This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting principles to the IFRS. The first part of the thesis is focused on the bases of the conversion of the financial statements, entities who are obliged to present the financial statements under the IFRS, principles of the recognition according to the Czech accounting principles and IFRS. It further presents the basic types of the differences between IFRS and Czech accounting principles, technics and ways of conversion and finally the first-time adoption of International Financial Standards. The second part continues with the specific examples of the chosen areas of the conversion to the IFRS in the real company. The first area is emission rights, the next one continues with the valuation difference on the acquired asset and the whole thesis is closed with the issue of the liability discount. Every area is divided into four parts: general principles under Czech accounting principles, general principles under the IFRS, general principles in the company and the specific case within this area and its accounting view.