{"id":7878,"date":"2024-03-18T09:23:28","date_gmt":"2024-03-18T08:23:28","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=7878"},"modified":"2023-10-19T01:43:57","modified_gmt":"2023-10-18T23:43:57","slug":"ceske-a-mezinarodni-ucetni-standardy","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/ceske-a-mezinarodni-ucetni-standardy\/","title":{"rendered":"\u010cesk\u00e9 a mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy: Hlavn\u00ed rozd\u00edly"},"content":{"rendered":"<p><strong>\u010cesk\u00e9 a mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy: \u00da\u010detnictv\u00ed hraje kl\u00ed\u010dovou roli v ekonomick\u00e9m prost\u0159ed\u00ed. Je d\u016fle\u017eit\u00e9 na n\u00e1rodn\u00ed, ale i na mezin\u00e1rodn\u00ed \u00farovni. Existuj\u00ed r\u016fzn\u00e9 postupy a standardy pro veden\u00ed \u00fa\u010detnictv\u00ed. Mezi dva hlavn\u00ed syst\u00e9my pat\u0159\u00ed \u010desk\u00fd \u00fa\u010detn\u00ed standard (\u010c\u00daS) a mezin\u00e1rodn\u00ed finan\u010dn\u00ed v\u00fdkazy (IFRS). Tyto dva standardy se li\u0161\u00ed v n\u011bkolika kl\u00ed\u010dov\u00fdch aspektech, kter\u00e9 by m\u011bly b\u00fdt br\u00e1ny v \u00favahu p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch si je p\u0159edstav\u00edme.\u00a0<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a05ec13a3d00\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a05ec13a3d00\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/ceske-a-mezinarodni-ucetni-standardy\/#Definice_ucetnictvi\" >Definice \u00fa\u010detnictv\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/ceske-a-mezinarodni-ucetni-standardy\/#Mezinarodni_ucetni_standardy_IFRS\" >Mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy (IFRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/ceske-a-mezinarodni-ucetni-standardy\/#Ceske_ucetni_standardy_CUS\" >\u010cesk\u00e9 \u00fa\u010detn\u00ed standardy (\u010c\u00daS)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/ceske-a-mezinarodni-ucetni-standardy\/#Rozdily_ve_vedeni_ucetnictvi_podle_IFRS_a_Ceske_ucetni_standardy\" >Rozd\u00edly ve veden\u00ed \u00fa\u010detnictv\u00ed podle IFRS a \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Definice_ucetnictvi\"><\/span><span style=\"font-weight: 400;\">Definice \u00fa\u010detnictv\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/slovnik-pojmu-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00da\u010detnictv\u00ed je syst\u00e9m<\/a> a proces zaznamen\u00e1v\u00e1n\u00ed, klasifikace, m\u011b\u0159en\u00ed a prezentace finan\u010dn\u00edch informac\u00ed o ekonomick\u00fdch aktivit\u00e1ch a ud\u00e1lostech ve firm\u011b. Jeho hlavn\u00edm c\u00edlem je poskytnout podnikatel\u016fm, investor\u016fm a v\u011b\u0159itel\u016fm p\u0159esn\u00fd a objektivn\u00ed pohled na finan\u010dn\u00ed stav spole\u010dnosti.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pomoc\u00ed <a href=\"https:\/\/rekvalifikacnikurzy.cz\/kurz\/ucetnictvi-a-danove-evidence\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> firma sleduje a dokumentuje ve\u0161ker\u00e9 sv\u00e9 hospod\u00e1\u0159sk\u00e9 transakce \u2013 prodeje, n\u00e1kupy, platby, pohled\u00e1vky a z\u00e1vazky. Tato data jsou zaznamen\u00e1na do \u00fa\u010detn\u00edch z\u00e1znam\u016f a n\u00e1sledn\u011b se pou\u017e\u00edvaj\u00ed k vytvo\u0159en\u00ed finan\u010dn\u00edch v\u00fdkaz\u016f.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ka\u017ed\u00e1 <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed jednotka<\/a> m\u00e1 povinnost na konci \u00fa\u010detn\u00edho obdob\u00ed sestavit a zve\u0159ejnit svou \u00fa\u010detn\u00ed z\u00e1v\u011brku. C\u00edlem zve\u0159ejn\u011bn\u00ed je informovat zainteresovan\u00e9 osoby o finan\u010dn\u00ed v\u00fdkonnosti firmy. V\u011bt\u0161ina \u00fa\u010detn\u00edch jednotek sestavuje a n\u00e1sledn\u011b i zve\u0159ej\u0148uje \u00fa\u010detn\u00ed z\u00e1v\u011brku v souladu s \u010desk\u00fdmi \u00fa\u010detn\u00edmi standardy. Z\u00e1kon o \u00fa\u010detnictv\u00ed v\u0161ak m\u016f\u017ee ur\u010dit, kter\u00e9 \u00fa\u010detn\u00ed jednotky mus\u00ed sestavit \u00fa\u010detn\u00ed z\u00e1v\u011brku podle mezin\u00e1rodn\u00edch standard\u016f (IFRS).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed jednotky, kter\u00e9 sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku podle IFRS jsou nej\u010dast\u011bji <strong>emitenti cenn\u00fdch pap\u00edr\u016f,<\/strong> kte\u0159\u00ed s nimi obchoduj\u00ed na evropsk\u00e9m trhu. D\u00e1le mezi n\u011b pat\u0159\u00ed \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podle IFRS konsolidov\u00e1ny a \u00fa\u010detn\u00ed jednotky, kter\u00e9 <strong>sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku podle IFRS dobrovoln\u011b.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mezinarodni_ucetni_standardy_IFRS\"><\/span><span style=\"font-weight: 400;\">Mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy (IFRS)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy (IFRS) jsou souborem pravidel a postup\u016f pro veden\u00ed \u00fa\u010detnictv\u00ed, kter\u00e9 byly vyvinuty Mezin\u00e1rodn\u00ed radou pro \u00fa\u010detn\u00ed standardy. Hlavn\u00edm c\u00edlem IFRS je zajistit transparentnost a srovnatelnost finan\u010dn\u00edch v\u00fdkaz\u016f mezi r\u016fzn\u00fdmi podniky. Tyto standardy slou\u017e\u00ed k tomu, aby bylo mo\u017en\u00e9 porovn\u00e1vat a <strong>analyzovat finan\u010dn\u00ed v\u00fdkazy r\u016fzn\u00fdch spole\u010dnost\u00ed bez ohledu na jejich zemi p\u016fvodu.<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7879 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/07\/AdobeStock_569066529-930x620.jpeg\" alt=\"\u00fa\u010detnictv\u00ed podle standardu\" width=\"930\" height=\"620\" \/><\/p>\n<p><strong>IFRS pln\u00ed n\u011bkolik funkc\u00ed:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Poskytuje jasn\u00e1 pravidla pro veden\u00ed \u00fa\u010detnictv\u00ed, kter\u00e1 jsou v souladu se z\u00e1sadami transparentnosti a spravedlnosti. To zaji\u0161\u0165uje, \u017ee finan\u010dn\u00ed v\u00fdkazy jsou p\u0159esn\u00e9, relevantn\u00ed a lze se na n\u011b spolehnout,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">umo\u017e\u0148uje investor\u016fm porovn\u00e1vat v\u00fdkony r\u016fzn\u00fdch spole\u010dnost\u00ed a rozhodovat na z\u00e1klad\u011b objektivn\u00edch informac\u00ed,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">p\u0159isp\u00edv\u00e1 k vytv\u00e1\u0159en\u00ed d\u016fv\u011bryhodnosti a transparentnosti na kapit\u00e1lov\u00fdch trz\u00edch, co\u017e m\u016f\u017ee v\u00e9st k p\u0159il\u00e1k\u00e1n\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-funguji-dividendy\/\" target=\"_blank\" rel=\"noopener\">v\u011bt\u0161\u00edho mno\u017estv\u00ed investor\u016f.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed jednotky, kter\u00e9 vedou \u00fa\u010detnictv\u00ed podle IFRS, nemohou p\u0159i v\u00fdpo\u010dtu da\u0148ov\u00e9ho z\u00e1kladu vych\u00e1zet z \u00fa\u010detn\u00edho v\u00fdsledku hospoda\u0159en\u00ed podle IFRS. Z\u00e1klad dan\u011b mus\u00ed v\u017edy vych\u00e1zet z v\u00fdsledku hospoda\u0159en\u00ed podle \u010desk\u00e9 \u00fa\u010detn\u00ed legislativy. Mo\u017enosti, jak mohou \u00fa\u010detn\u00ed jednotky zjistit v\u00fd\u0161i da\u0148ov\u00e9ho z\u00e1kladu jsou n\u00e1sleduj\u00edc\u00ed, mohou v\u00e9st:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">dvoj\u00ed \u00fa\u010detnictv\u00ed\u2013 zvl\u00e1\u0161\u0165 podle \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy a zvl\u00e1\u0161\u0165 podle IFRS,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u00fa\u010detnictv\u00ed v souladu s IFRS a v\u00fdsledek hospoda\u0159en\u00ed pak upravit o rozd\u00edly mezi IFRS a \u010c\u00daS,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">nebo \u00fa\u010detnictv\u00ed naopak a to v souladu s \u010c\u00daS. P\u0159i sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, jen dodate\u010dn\u011b uprav\u00ed podle pravidel IFRS.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ceske_ucetni_standardy_CUS\"><\/span><span style=\"font-weight: 400;\">\u010cesk\u00e9 \u00fa\u010detn\u00ed standardy <\/span><span style=\"font-weight: 400;\">(\u010c\u00daS)\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\u010cesk\u00e9 \u00fa\u010detn\u00ed standardy<\/b><span style=\"font-weight: 400;\"> jsou pou\u017e\u00edvan\u00e9 v \u010cR a p\u0159edstavuj\u00ed pravidla, kter\u00fdmi se firmy \u0159\u00edd\u00ed p\u0159i veden\u00ed finan\u010dn\u00edho \u00fa\u010detnictv\u00ed a sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.\u00a0 \u0158\u00edd\u00ed se z<\/span><span style=\"font-weight: 400;\">\u00e1konem \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed (d\u00e1le jen \u201ez\u00e1kon o \u00fa\u010detnictv\u00ed\u201c) a p<\/span>rov\u00e1d\u011bc\u00edmi vyhl\u00e1\u0161ky k z\u00e1konu o \u00fa\u010detnictv\u00ed. <span style=\"font-weight: 400;\">C\u00edlem \u010c\u00daS je sjednocen\u00ed pravidel p\u0159i pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010detn\u00edch metod \u00fa\u010detn\u00edmi jednotkami.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed z\u00e1v\u011brka stanov\u00ed \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed. Na z\u00e1klad\u011b toho, se stanov\u00ed z\u00e1klad dan\u011b, ze kter\u00e9ho se po \u00faprav\u00e1ch vypo\u010dte i samotn\u00e1 v\u00fd\u0161e dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rozdily_ve_vedeni_ucetnictvi_podle_IFRS_a_Ceske_ucetni_standardy\"><\/span><span style=\"font-weight: 400;\">Rozd\u00edly ve veden\u00ed \u00fa\u010detnictv\u00ed podle IFRS a \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u010cesk\u00fd \u00fa\u010detn\u00ed standard funguje podle <strong>aktu\u00e1ln\u00ed platn\u00e9 legislativy a podle pravidel z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/strong> IFRS naopak funguje na principu spravedlnosti, kter\u00fd se zam\u011b\u0159uje na tr\u017en\u00ed hodnotu aktiv a z\u00e1vazk\u016f. To m\u016f\u017ee v\u00e9st ke zna\u010dn\u00fdm rozd\u00edl\u016fm ve vykazov\u00e1n\u00ed v\u00fdsledk\u016f a hodnoty aktiv a z\u00e1vazk\u016f mezi dv\u011bma standardy. \u010c\u00daS tak\u00e9 obsahuje <strong>n\u011bkter\u00e1 specifick\u00e1 pravidla a postupy, kter\u00e1 jsou platn\u00e1 pouze pro \u010desk\u00e9 hospod\u00e1\u0159sk\u00e9 prost\u0159ed\u00ed.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dal\u0161\u00edm rozd\u00edlem je tak\u00e9 \u00farove\u0148 podrobnost\u00ed a p\u0159esnosti ve finan\u010dn\u00edm v\u00fdkazu. IFRS klade d\u016fraz na podrobn\u011bj\u0161\u00ed v\u00fdkazy. Zat\u00edmco \u010c\u00daS m\u016f\u017ee b\u00fdt v n\u011bkter\u00fdch p\u0159\u00edpadech m\u00e9n\u011b specifick\u00fd a v n\u011bkter\u00fdch oblastech si m\u016f\u017ee b\u00fdt v\u00fdkaz i podrobn\u00fd.<\/span><\/p>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Z\u00e1v\u011brem je t\u0159eba zd\u016fraznit, \u017ee volba mezi veden\u00edm \u00fa\u010detnictv\u00ed podle \u010c\u00daS a IFRS z\u00e1vis\u00ed na konkr\u00e9tn\u00ed situaci a pot\u0159eb\u00e1ch firmy. Ve v\u0161ech p\u0159\u00edpadech je v\u0161ak d\u016fle\u017eit\u00e9 db\u00e1t na dodr\u017eov\u00e1n\u00ed platn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010cesk\u00e9 a mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy: \u00da\u010detnictv\u00ed hraje kl\u00ed\u010dovou roli v ekonomick\u00e9m prost\u0159ed\u00ed. Je d\u016fle\u017eit\u00e9 na n\u00e1rodn\u00ed, ale i na mezin\u00e1rodn\u00ed \u00farovni. Existuj\u00ed r\u016fzn\u00e9 postupy a standardy pro veden\u00ed \u00fa\u010detnictv\u00ed. Mezi dva hlavn\u00ed syst\u00e9my pat\u0159\u00ed \u010desk\u00fd \u00fa\u010detn\u00ed standard (\u010c\u00daS) a mezin\u00e1rodn\u00ed finan\u010dn\u00ed v\u00fdkazy (IFRS). Tyto dva standardy se li\u0161\u00ed v n\u011bkolika kl\u00ed\u010dov\u00fdch aspektech, kter\u00e9 by m\u011bly [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":7880,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[16,166,310,54,46,17],"class_list":["post-7878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-dane-elektronicky","tag-finance","tag-penize","tag-podnikani","tag-prace","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u010cesk\u00e9 a mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy: Hlavn\u00ed rozd\u00edly<\/title>\n<meta name=\"description\" content=\"\u00da\u010detn\u00ed standardy: \u00fa\u010detnictv\u00ed je d\u016fle\u017eit\u00e9 na n\u00e1rodn\u00ed, ale i na mezin\u00e1rodn\u00ed \u00farovni. 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