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The influence of Euro exchange rate and creative accounting on a company management
 SMOLENOVÁ, Lenka
Bachelor´s thesis deals with the issue of rate exchange. The aim of this work is to evaluate the exchange rate influence on a company management, its account sheets and financial results. In the theoretical part are described individual variants of exchange - rate difference accounting. Namely during an accounting period and also by closing the books. In the practical part is described the system that works in a selected accounting entity. The variants of exchange - rate accounting are described in examples and there is also their comparison. Then there is a suggestion of an internal directive for exchange rate.
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