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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Consolidation of financial statements according to Czech legislation and IFRS/IAS
 KYJOVSKÝ, Jindřich
The goal of this dissertation was to specify duties for company, methods of consolidation, describe conditions and to insight into consolidated financial statement according to czech law and to IFRS. First thing that was needed was to collect necessary documents. At accounting unit was performed straight consolidation in accordance to full method. There were no partial statements assembled. Only one consolidated statement for whole consolidation unit was created. Chosen consolidation unit was composed of main company and three subsidiarit. Main company owns 100% of two subsidiaries and one of subsidiaries was 100% owner of the last subsidiary. There was caused a significant lowering of assets and liabilites by consolidation of financial statement in chosen accounting unit.
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Evaluation of property items and their recording in accountancy - own production stock
 KYJOVSKÝ, Jindřich
The aim of this Bachelor's work is to describe methods of stock accounting focused on own production stock and to consider impact on financial statement. Further to put into effect the change of evaluation of own production stock and to compare accounting statements. The classification and methods of stock accounting and stock evaluation are described in theoretical part of work. The evaluation is described in the case acquisition and also in the case of stock release.. According to this work, the most important is acquisition ? own production stock. The level of influence on financial statement, which is cause by change of calculation of costs, is described in practical part of the work. There are shown original and new calculations and results of new calculations are used for creating of new balance sheet and profit and loss statement.
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3 Kyjovský, Jan
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