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National Repository of Grey Literature

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Influence of buried reserves on a shareholders'capital Soukupová, Petra ; Skálová, Jana (advisor) The Bachelor thesis deals with the problem of an influence of buried reserves on a shareholders' capital. First of all it describes the shareholders'capital and its components. Afterwards it reports the substance of buried reserves, the stadium of its turnover and especially differences of an acounting and a real shareholders'capital, which originate just from the influence of buried reserves in a company. By means of particular examples this thesis practically illustrates some posibilities of origin, maintainance and downfall of different kinds of buried reserves. Detailed record

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