Změny účetních metod v důsledku nového zákona o účetnictví

The diploma thesis focuses on the impacts of the forthcoming new Accounting Act on acoounting methods in the Czech Republic. The aim of the thesis is to analyze changes in financial reporting, valuation, classification of accounting entities, transitional provisions, and related tax implications. The thesis is based on a comparison between the current legal framework and the principles embedded in the draft of the new law, with an emphasis on the shift towards international standards, particularly IFRS. The analysis also includes a description of the initial application of the new accounting rules, including a case study on the change of accounting method. Furthermore, the thesis evaluates the effects of the changes on accounting entities of various sizes and newly introduced obligations. In conclusion, the benefits, risks, and the expected development of the legislative process are discussed. The findings of the thesis show that the new law represents a key step towards the moderznization of Czech accounting, while also placing significant demands on the professional readiness of accounting entities.