Home > Search Results: keywords:"Corrections of mistakes"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The different profit and loss of previous years
 Poláková, Dominika ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The Bachelor´s thesis deals with the different profit and loss of previous years, which is first introduced in the Czech legislation in 2013 when there was a change in the reporting of significant corrections of mistakes in costs (returns), changes in the method and the first accounting for deferred tax from the resultant method to the balance, which does not affect the profit of the current period. In practical terms, the thesis deals with ways of reporting the different profit and loss of previous years' operations in the statements of individual entities. The result of the examination is the correctness of compliance with statutory requirements in the reporting of the balance sheet item, especially with respect to the explanatory comment in the notes to the financial statements.
Detailed record
The Accounting View of Selected Operations in Equity
 Macíková, Nela ; Skálová, Jana (advisor) ; Janhuba, Miloslav (referee)
This thesis deals with accounting and reporting of selected operations in Equity. The object of interest are three balance sheet items: Reserve fund, Advance for a profit share and Other profit and loss of previous years. The theoretical part is focused on general characteristic of Equity, its basic items and structure of related Financial statements. The indispensable component of this part is also more detailed specification of these three items. Attention is mainly focused to the payments and settlement of advances for a profit share, or accounting view corrections of mistakes from previous years and changes in accounting methods. The practical part is focused on an analysis of the annual reports of the capital companies in 2013-2015. The result is the evaluation of the frequency of occurrence, the use and justification of the analysed items in the annual reports of the companies.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English