Rezervy podle IFRS a českých účetních předpisů

The thesis focuses on a comparison of the approach to provisions under International Financial Reporting Standards (IFRS) and Czech accounting regulations. The theoretical part defines provisions in the context of fundamental accounting principles and provides a detailed analysis of their approach under both Czech and international standards. The practical part identifies and summarizes the most significant differences between the two systems. These differences are assessed across all stages of accounting for provisions – namely recognition, measurement, presentation, and disclosure.