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Práce poukazuje na hlavní rozdíly mezi českými předpisy a IFRS z hlediska zásady opatrnosti. V textu jsou definovány nástroje zásady opatrnosti podle IFRS a českých předpisů a jejich porovnání a zhodnocení.

SUMMARY The first chapter of my dissertation is set on the problematics of greenery in villages and cities and characterization of activities that are realized in the project The common solution in the care of the native landscape where the inventarization of trees in the region of the Union of the Novoborsko villages is processed, with the utilization of standard metodics of technical state meassuring of trees, analysis of the state of vegetation zones and the singular trees with the use of ISAT metodics and measurements. With the measurements acquired in this project was founded the project: Regeneration of the greenery in the Union of the Novoborsko villages. The aim of this work is comparison of real prizes in individual arrangements with the prizes of transparent open competitions. The work contains summary of prizes of these arrangements in the individual villages and cities in the Union. In the next stage are the main section of open competitions and the output acquired from the prize offers of individual companies involved in these competitions. The last stage of this work contain outputs and the realization of next stages of the The common solution in care of the greenery project and the preparation of the Regeneration of the greenery in the Union of the Novoborsko villages project. The outputs shows common and widely known truth that the projected prizes of the projects are way off in comparsion with the offered prizes of companies which partakes in the open competitions . This work proved that final prize of the starting prizes in the competitive tendering is significantly lowered in the end. Specifically saying, the prize of the winning prizes is lowered for about a third for the whole project, but even equally in the partial prizes of the items. After comparsion analysis of prius, using the application of prizes listed in the ÚRS price lists in combination with real prizes of arboristic companies it gives us a common rules how to prepare a request for grants linked with projects of the solutions in the care of greenery.Practical and theoretical skills of the realized project Regeneration of the greenery in the Union of the Novoborsko villages were used. In my opinion the main aim of these outputs can be in the usage of the realization and the preparation of the projects linked with the care of the greenery and woody plants that villages and towns in Liberec region make, because the situation is similar like in the Union of the Novoborsko villages. I believe that this work may improve the not so good state of greenery and the better budget making of small villages.

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The dissertation adresses to expense analysis for feeding of broilers depending on the season of the year. The study was focusing on the farming coop in the South Moravian region between 27th December 2013 and 30th December 2017. In total there were 29 feeding sessions included. The biggest stress was concentrated on the impact of the season regarding the expenses to the specific broiler breed. The year season should have conclusive influence (P < 0,05) as for the gas expenses which reached CZK 40 500 as for the winter, on the other hand for the summer it was only CZK 9 200. Besides, a percentage share of individual expense items was found. The total expenses were impacted mostly by cost of feed (up to 67,6 % in summer) and total of purchase of the broilers (up to17,8 % in winter).

The Master´s Thesis deals with concept of tax accepted and non accepted Correction Items to Assets used in Czech Accounting system. Further more it reviews Correction Items to Assets into existing Czech company.

In the Czech accounting standards is defined only a general obligation of entities to account for the reduced value of the property and there is no contained detailed instructions for calculating impairment. In contrast, international accounting standards contain detailed requirements for impairment tests. It specifies when and how tests assets, how to account for impairment losses and indicate the conditions for reversal of these losses.

Debts are common in every companies live. This dissertation is about debt and its adjustments. These adjustmensts are represented by practical examples with accounting solution.