Dlouhodobý hmotný a nehmotný majetek dle IFRS v porovnání s českými účetními předpisy

This bachelor degree work deals with long- term tangible and intangible assets in compliance with the International Financial Reporting Standards, and compares these standards with Czech acounting regulations. The work consists in the analysis of the problem of long-term tangible and intangible assets, and focuses on the purpose of establishing international standards and Czech accounting regulations. The international standards are primarily set to satisfy the needs of creditors and potential investors. Their authors aim at setting unified and universal accounting regulations relevant for all of their users. Czech accounting regulations do not only serve as an information source for creditors and potential investors; one of their most important users is also the state which creates and amends Czech accounting legislative. Thus both the state and respective lobby groups do have a significant influence upon the final versions of the given regulations. In my work I intend to analyze what impact these substantial factors have on the form of accounting regulations, focusing on long-term tangible and intangible assets. The results I have presented show that the International Financial Reporting Standards allow the given units of account to describe the real and current situation more truly and faithfully, unlike Czech regulations. The reason is that the standards are more detailed and thorough, they contain a higher number of permitted methods and accounting techniques which reflect the real situation of units of account more accurately.