Thesis deal with problems of inventories with from two different looks, namely in light of Czech accounting recipes and International Financial Reporting Standards IAS/IFRS, including the completion of the audit inventories. Attention is devoted to the status of stocks owned enterprise, the definition of the term, the fundamental characteristics of stock, Czech legislative adjustments, and adjustments according to IAS/IFRS, inventory systems, methods and techniques of valuation, audit procedures and specific audit procedures of supplies.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73625 |
Date | January 2010 |
Creators | Dobrovolná, Jana |
Contributors | Roubíčková, Jaroslava, Černý, Václav |
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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