This diploma thesis is focused on the impact of foreign currency transactions and balances on the financial statements - which items denominated in foreign currencies should be converted to the accounting/functional currency during the accounting period, which items at the balance sheet day, which exchange rate should be used and where the exchange differences will be reported. All of this is examined in the environment of Czech GAAP and International Financial Reporting Standards. Both of these systems are continuously compared and complemented by specific examples. Next section provides analysis of real financial statements and sensitivity analysis of currency risk.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199535 |
| Date | January 2013 |
| Creators | Bártová, Eliška |
| Contributors | Vašek, Libor, Roubíčková, Jaroslava |
| 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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