The subject of the diploma thesis „Evaluation of the company
financial position and performance after the transition to
reporting in accordance to IFRS” is the preparation of the
financial statements of the company in accordance with IFRS
based on the transfer of selected items. The objective of
theoretical part is presentation of individual standards and
methods of financial analysis. The transfer relates to items
where the largest difference can be expected between Slovak
accounting legislation and IFRS. The practical part is devoted
to compiling the statement of financial position of the company
and then, by using selected indicators of financial analysis,
the company results are compared and detected differences are
explained before and after the transition to IFRS.