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National Repository of Grey Literature

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The wage area in the accountancy and in the external audit Köppelová, Tereza ; Roubíčková, Jaroslava (advisor) ; Nováčková, Zdenka (referee) The wage area is constantly the actual theme relevant for the most of the population. The diploma thesis provides an overview of the related legislature, the basic accounting correspondences and the working procedures of external auditors. On this basis it makes clear the important relative connections and contextures. Detailed record

Rezervy - zákonné a ostatní Köppelová, Tereza ; Martiník, Karel (advisor) Bakalářská práce se zabývá problematikou vykazování rezerv. Hlavní váha je kladena na jejich úpravu v českých účetních a daňových předpisech. Poskytuje přehled základních rezerv, se kterými je možné se v ČR setkat. Dále obsahuje další dva odlišné přístupy IFRS a US GAAP. Vymezuje některé podstatné rozdíly a odlišnosti. Dotýká se také možného budoucího vývoje rezerv. Detailed record

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