Oceňování nefinančních aktiv podle účetních standardů v České republice a Uzbekistánu: Komparace účetních přístupů a jejich praktické aplikace

The bachelor thesis analyses the differences in the valuation of non-financial assets between the accounting systems of the Czech Republic and Uzbekistan. The theoretical part categorizes non-financial assets and describes the valuation methods of both countries. The practical part analyses the financial statements of four selected companies from the energy and automotive sectors and simulates the revaluation of assets. The results show that differences in approaches (depreciation policies, fair vs. cost) significantly affect the structure of the balance sheet and the interpretation of the financial statements. The paper highlights the need for transparency and proper interpretation in international comparisons.