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Overview of Differences between International …
Overview of Differencesbetween InternationalFinancial ReportingStandards and CzechAccounting Legislation20132 ContentsAuthors Comments4 Financial Statements5 Property, Plant and Equipment10 Leases13 Borrowing Costs15 Investment Property16 Intangible Assets17 Inventories19 Share-based Payment21 Employee Benefits22 Provisions, Contingent Liabilities and Contingent Assets24 Financial Instruments26 Non- current Assets Held for Sale and Discontinued Operations30 Revenue31 Construction Contracts34 Impairment of Assets35 Fair Value Measurement37 Income Taxes39 Consolidation and Business Combinations403 IntroductionInternational Financial Reporting Standards (IFRS), a set of financial reporting standards issued by theInternational Accounting Standards Board (IASB) andrelated interpretations, rank among the most importantfinancial reporting standards in the world.
6 IFRS CAS Classification of non-current items IFRS require that an entity distinguish between current and non-current items (unless the presentation is based on liquidity).
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