The thesis focuses on a content and a relevance of a statement of cash flows in relation to business non-financial entities. It is based on the IAS 7 and supplemented by the Czech accounting standards. The thesis defines cash and cash equivalents, deals with a structure of a statement of cash flows, presents specific cash flows and ways of interpretation of cash flows. It also contains rules for creating a consolidated statement of cash flows. The practical part of the thesis examines an ability of a specific economic software to make a statement of cash flows in accordance with the Czech accounting rules.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192722 |
| Date | January 2014 |
| Creators | Linhartová, Lucie |
| Contributors | Procházka, David, 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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