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Comparison of Financial Statements according to Czech accounting standards and IAS/IFRS.
HANZLÍKOVÁ, Vendula
The thesis is based on the following of my bachelor thesis, which deals with ,, Accounting shutter in the selection accounting entity.? Now the theme will be extended by the comparison process accounts in the selected entity according to Czech accounting legislation (CAL) and International Financial Reporting Standards (IFRS). In the practical part of the application will again be chosen by an entity of international trucking company KAFKA TRANSPORT, a. s. The main aim of my thesis is based on theoretical knowledge, to assess the selected items of balance sheet and profit and loss for the selected companies their reporting in the case of CAL and IFRS. International Accounting Standards that are world-renowned accounting system, which also binds to an entity operating in the Czech Republic.
Accounting shutter in the sellection accounting entity
HANZLÍKOVÁ, Vendula
The main aim of my work was to look inside the issue of accounting operation and bring an overview about activities which an accounting entity deals with at the end of accounting period. A company called ,,KAFKA TRANSPORT a. s.`` gave me all neceséry documents and information on whose base I implemented gradual processing of statements financial. By composition of accounting statements I started with a balance sheet, I continued with a profit and lost statement and then the company process a cash flow, an overview of changes in equity and an enclosure. The company is subject to legalization of statements financial by an auditor who has provide accuracate and complete detail sin the statements financial to ensure reliability and clarity. In conclusion I carried out an evalution of some data in comparison with previous accounting period.

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6 HANZLÍKOVÁ, Veronika
6 Hanzlíková, Veronika
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