Diploma thesis focuses on inventories from own operations in the Strojírny Prostějov, a.s. The first part of the work is focused on theoretical background related to this area. In the analytical section there is description of the procedures of the current valuation, accounting and stocktaking according to current internal guideline. The practical part of the thesis is a draft amendment to the current directive, which describes the valuation of inventories from own operations and booking from the year 2016 so that the company has fulfilled the requirements of the valid legislation on the true and fair view of its assets.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:241625 |
| Date | January 2016 |
| Creators | Malášek, Robert |
| Contributors | Riesner, Josef, Fedorová, Anna |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| 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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