Home > Search Results: ROSENDORFOVÁ, Karolína
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Analysis of financial statements - comparison by individual legal regulations.
 ROSENDORFOVÁ, Karolína
Building on historical traditions, customs, the economic and legislative environment, accounting regulation in different countries takes place in different forms and by different bodies. Currently, the main accounting standards in the world are International Financial Reporting Standards (IFRS) and US Accounting Standards (US GAAP). This thesis deals with the definition of main elements of financial statements as well as with the methodology of their compilation, both from the perspective of these standards and further according to the Czech accounting legislation (CAL). The practical part of this thesis is aimed at identifying significant differences in the financial statements of a selected sample of companies, whose sectoral activity is related to the concept of the circular economy, taking into account the use of different reporting standards, namely in comparison between IFRS and CAL.
Detailed record
Financial Statements
 ROSENDORFOVÁ, Karolína
Accounting entities draw up the financial statement to the balance day. The annual financial statement consists of few constituent financial statements which give the users an overall view of company´s economic activities during the financial year. The way to make the financial statement is to do several necessary activities which are commonly known as closing of books. Despite the fact that the financial statement must be drawn up in compliance with the requirements for true and fair representation of the subject of accounting, there could be some mistakes done during entering the sums in the accounts. These mistakes affect the financial statement and they have to be corrected. The knowledge of empirical part is applied when drawing up the financial statement of a chosen company. The major part of this work is focused on the correction of the mistakes this company made in accounting during the last years.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English