Mezinárodní standardy účetního výkaznictví. Studijní text
| Title in English | International Financial Reporting Standards. Study text |
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| Authors | |
| Year of publication | 2020 |
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| Citation | |
| Description | International Financial Reporting Standards (IFRS) are a globally recognised set of accounting rules for the preparation and presentation of financial statements. Their role consists in ensuring that the financial statements contain quality, transparent and globally comparable information that is relevant to users. For this reason, the importance of IFRS for the preparation of financial statements is steadily growing. The aim of this study text, supplemented by illustrative examples, is to present to readers the basic principles of IFRS and to acquaint them in more detail with selected standards especially regarding recognition and measurement of assets and liabilities and the requirements for the preparation of individual financial statements. Besides, attention is paid to the regulation and harmonization of financial accounting in the European Union stipulated in Directive 2013/34/EU of the European Parliament and of the Council. This study text is intended not only for students of the Faculty of Economics and Administration of Masaryk University but also for the general public interested in acquainting itself with the issues of harmonization of financial accounting and International Financial Reporting Standards. |
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