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National Repository of Grey Literature

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Problems of inventories in the real production company Vladeková, Helena ; Janhubová, Jaroslava (advisor) ; Müllerová, Libuše (referee) Thesis covers problems related to the reporting of the inventories. Problematic areas are sold according to the effective Czech accounting legislation and based on the international accounting standards IFRS and US GAAP. Theoretical findings are compared with the accounting policies of the Czech production company. Attention is paid primarily on the influence of the estimation and the manner of the reporting of the inventories upon the financial statements. Detailed record

Zásoby Vladeková, Helena ; Špringlová, Jaroslava (advisor) Bakalářská práce se zabývá problémy vznikajícími při účtování zásob. Řešeny jsou v českém legislativním prostředí podle platných právních předpisů. Teoretické poznatky jsou aplikovány na souhrnném příkladě, kde je zdůrazněn především vliv zvolené oceňovací metody na účetní závěrku podniku. Detailed record

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