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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. These standardsdo not substitute generally applicable legislation, but forma principle-based accounting system designed primarily forlisted companies and large-scale businesses.
Overview of Differences between International Financial Reporting Standards and Czech Accounting Legislation 2013
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