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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The content of the notes to the financial statements in the Czech Republic before and after the amendment of accounting legislation effective from 1 January 2016.
 Nováková, Veronika ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The aim of this bachelor thesis is to explore the amendment of accounting legislation, which came into force on 1 January, 2016, and its connection with individual financial statements. The main emphasis is put on notes to the financial statements. The theoretical part of this thesis is concerned with the most important changes in the accounting legislation. This changes are mainly connected with a new classification of accounting units, which was arguably the most principal change in the accounting regulations. Furthermore, it includes a description of the notes to the financial statements after the amendment. In the practical part, there is a description of the notes to the finacial statements before the amendment was approved. This provides the background for the subsequent analysis of forty notes to the financial statements of companies in the food processing industry in the Czech Republic.
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