This diploma thesis deals with the topic of the accounting solution on bills of exchange. It solves this topic both from the point of view of the Czech accounting and the International accounting represented in IFRS. The first part concentrates on the legal aspects of the bills of exchange, like sorts of the bills of exchange, their requirements, expression of the amount. The second part deals with the development of the Czech accounting rules related to bills of exchange from 1993 till the present time. The source for this are the Czech accounting manuals, which were valid between the years 1993-2003. The thesis documents the development of their comprehension and their accounting solution. The third part concentrates on the current accounting rules represented in Czech accounting standards (CAS) and International Financial Reporting Standards.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10482 |
| Date | January 2009 |
| Creators | Hejl, Josef |
| Contributors | Mejzlík, Ladislav, Vašek, Libor |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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