Členění výsledku ve výkazu zisku a ztráty aneb od IAS 1 k IFRS 18

This bachelor thesis analyzes the transition from the IAS 1 standard to the newly issued IFRS 18, focusing on the structure and classification of the statement of profit or loss. The primary motivation for this change is the effort to enhance the comparability of financial information and eliminate inconsistencies in the definition of operating profit. The theoretical section compares both standards and provides a detailed analysis of the newly introduced mandatory categories: operating, investing, and financing. Particular attention is paid to the integration of Management Performance Measures (MPMs) into the framework of audited financial statements, representing a significant shift in the regulation of non-GAAP measures. The practical part utilizes a model illustration to demonstrate the specific impact of IFRS 18 on the presentation of the financial performance of a fictitious entity. The findings confirm that the new regulation enhances the transparency and clarity of financial statements for external users.