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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The influence of the foreign currency on the accounting according to the Czech accounting principles and International financial reporting standards (IFRS/IAS)
 Košťálová, Klára ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis describes the influence of the foreign currency on the accounting according to the Czech accounting principles and International financial reporting standards (IAS/IFRS). It especially focuses on determination of exchange rate for conversion of transaction to the domestic currency and for solving the exchange difference. In the next part there are described issues with the exchange difference from the view of IAS/IFRS. There are explained terms like functional currency and presentation currency. Also there are described the methods for transfer of financial reports from foreign currency to the functional currency and from the functional currency to the presentation currency. The last chapter compares both legislation and it warns about the most important differences.
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Budgetary control in urban neighbourhood Praha - Dolní Měcholupy
 Košťálová, Klára ; Nováková, Štěpánka (advisor)
This bachelor final paper addresses the characteristic data municipal authorities. This paper is also engaged in observance of budget and analyses expenditures and receipts of urban neighbourhood Praha - Dolní Měcholupy.
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See also: similar author names
9 KOŠŤÁLOVÁ, Karolína
9 Kosťálová, Karolína
9 Košťálová, Karolína
3 Košťálová, Kateřina
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