Hamad, MirjamZhukina, Arailym2024-12-202024-12-202024-10-27https://hdl.handle.net/2437/384124This thesis provides an overview of the application and impact of IAS 16 and IAS 38 on the financial statements of L'Oréal Group and Beiersdorf AG. It analyzes how these standards are applied in each company, highlighting key similarities and differences in their financial statements. The thesis reveals the impact of these standards on asset management and financial health, supported by financial data of companies and comparative assessment. The results show the most important elements of such standards in the issue of transparency and strategic asset management in the beauty industry. This paper helps to understand the importance of IFRS in shaping global financial practice.48 p.enIAS 16IAS 38Financial StatementsL'OréalBeiersdorfApplication of IFRSThe Application and Impact of IAS 16 and IAS 38 on Financial Reporting: A Comparative Analysis of L’Oréal and BeiersdorfAz IAS 16 és IAS 38 standardok alkalmazása és hatása a pénzügyi beszámolásra: Összehasonlító elemzés a L’Oréal és a Beiersdorf között.EconomicsHozzáférhető a 2022 decemberi felsőoktatási törvénymódosítás értelmében.