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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Accounts receivable from legal, accounting and tax perspectives
 Bednaříková, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Current Problems of Measurement of Financial Securities at Fair Value
 Bednaříková, Martina ; Strouhal, Jiří (advisor)
The aim of this work is present to the reader not only the general problems of measurement of securities at fair value, but also show deeper the current problems in financial reporting. These problems are shown in the context of the impact of the global financial crisis, the amended views on the future expected development in the area of financial reporting, especially in the revaluation to fair value.
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See also: similar author names
2 Bednaříková, Markéta
8 Bednaříková, Monika
8 Bednáriková, Monika
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