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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Animals - Aspects of Financial Reporting, the Valuation in Terms of Czech Accounting Standards
 SLAVÍKOVÁ, Michaela
This thesis deals with the accounting problem which is concerned with animals within the Czech Accounting Standards. The content is divided into the characteristic of animals in accounting, the financial reporting and the valuation in terms of Czech Accounting Standards. The aim of this thesis is to clarify the accounting and reporting for animals in stocks and fixed assets. There exist many doubts connected to the issue "in what time we charge animals in stocks and since when we charge them in fixed assets". The accounting for animals is very specific, particularly in the area of valuation. The practical part of the work is devoted to more examples of valuation and illustrations of financial statements. In practice, there are many errors of reporting and accounting for animals. The goal of this work is to avoid these mistakes and organize the mentioned knowledge.
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