Oceňování dlouhodobého hmotného majetku dle českých účetních předpisů a dle IFRS

The bachelor thesis deals with a comparison of tangible fixed assets according to Czech accounting regulations and International Financial Reporting Standards (IFRS), specifically in the area of valuation of tangible fixed assets for normal business activities. Different options for valuation of tangible fixed assets may affect the entire financial statements. Therefore, it is essential for an entity to choose the appropriate method of valuation of tangible fixed assets and to value it correctly in accordance with the accounting regulations. The first 3 chapters of this thesis focus on the theory of valuation and the definition of tangible fixed assets according to both accounting approaches, i.e. Czech regulations and IFRS standards. The next chapter summarises and compares the most important differences between these accounting approaches. In the last chapter, which captures the most significant differences between the two approaches, a case study is prepared and subsequently solved. The valuation issues discussed in the theoretical section are applied here. First the case study is solved from the perspective of Czech regulations and then from the perspective of IFRS and then the results of the practical part are compared and captured in the financial statements. Finally, the results of the work are summarised and the valuation comparison of the two approaches is evaluated.