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National Repository of Grey Literature

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	Basal stimulation in intensive care - use of the biographical anamnesis Křepelková, Lucie ; Schneiderová, Michaela (advisor) ; Kupečková, Ivana (referee) Detailed record
	Basal stimulation in intensive care - use of the biographical anamnesis Křepelková, Lucie ; Schneiderová, Michaela (advisor) ; Kupečková, Ivana (referee) Detailed record
	Evidence a účetní oceňování zásob v obchodním podniku Křepelková, Lucie ; Nováčková, Zdenka (advisor) ; Vaňková, Monia (referee) Cílem diplomové práce je proniknout do problematiky evidence a účetního oceňování zásob. Práce je rozdělena do dvou částí. První část práce se věnuje významu a charakteristice zásob podle právní úpravy v ČR, Mezinárodních účetních standardů a amerických US GAAP. Dále popisuje různé způsoby evidence zásob a modely účetního zobrazení zásob vlastní výroby a jejich vliv na účetní výkazy. Kapitola oceňování zásob je stěžejní částí diplomové práce, kde jsou přesně vymezeny zásady oceňování a především způsoby oceňování zásob při pořízení a úbytcích dle Českých účetních standardů v porovnání s Mezinárodními účetními standardy a americkými US GAAP. Závěr první části upozorňuje na specifické případy, které mohou nastat na konci účetního období včetně tvorby opravných položek. Druhá část stručně představuje obchodní společnost Reckitt Benckiser spol. s r.o. Vymezuje předmět činnosti a představuje portfolio zboží, se kterým obchoduje. Pozornost je zde zaměřena na skladové hospodářství, pořízení a oceňování zboží při pořízení a při vyskladnění, inventarizaci tvorbě opravných položek. Detailed record

See also: similar author names
3	KŘEPELKOVÁ, Lenka
3	Křepelková, Lenka

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