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The different profit and loss of previous years
 Poláková, Dominika ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The Bachelor´s thesis deals with the different profit and loss of previous years, which is first introduced in the Czech legislation in 2013 when there was a change in the reporting of significant corrections of mistakes in costs (returns), changes in the method and the first accounting for deferred tax from the resultant method to the balance, which does not affect the profit of the current period. In practical terms, the thesis deals with ways of reporting the different profit and loss of previous years' operations in the statements of individual entities. The result of the examination is the correctness of compliance with statutory requirements in the reporting of the balance sheet item, especially with respect to the explanatory comment in the notes to the financial statements.
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See also: similar author names
3 POLÁKOVÁ, Daniela
2 Polaková, Dorota
2 Poláková, Dagmar
1 Poláková, Dora
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