Dlouhodobá aktiva držená k prodeji v účetních závěrkách

In my bachelor thesis I deal with the comparison of IFRS and Czech accounting approaches in the field of non-current assets held for sale. In the theoretical part, I first describe the history and objectives of International Financial Reporting Standards (IFRS), the related conceptual framework and valuation methodology in general. Furthermore, in the theoretical part of the thesis I analyze the issue of non-current assets held for sale, their definition, criteria for classification, reporting and disclosure in financial statements, and I also go into valuation according to IFRS 5 in more detail. The last part of the theoretical work I focused on the analysis of Czech legislation with regard to the area of non-current assets held for sale. In the practical part of the thesis I deal with the analysis of financial statements of several companies reporting according to IFRS rules and one financial statement prepared according to Czech accounting regulations. I then use the results of this analysis to compare the approaches of IFRS and Czech legislation, and draw conclusions about the benefits and usefulness of information arising from the requirements of IFRS 5.