Vliv změny účetní metody pro zachycení investičních dotací na finanční situaci podniku

This bachelor’s thesis focuses on the issue of changing the accounting method for recognizing investment grants and the impact of this change on a company’s financial position in connection with the proposed new Accounting Act. The theoretical section defines the concept of a grant, describes its lifecycle, and discusses accounting methods for recognizing investment grants under Czech accounting regulations, IAS 20, and the proposed new Accounting Act. The practical section examines the impact of the change in accounting method on a company’s financial position by analysing changes in selected financial indicators across a selection of entities receiving investment grants. The analysis showed that a change in accounting method would likely lead to a decline in return on assets, asset turnover, and fixed asset turnover, while debt ratios—specifically total debt and the debt-to-asset ratio—would likely increase. Based on these changes, an apparent deterioration in the financial situation of the examined entities was observed, specifically an apparent decrease in profitability, an increase in risk, and an increase in the entities’ debt levels.