Tržby z prodeje zboží a jejich uznání podle ČSÚ, IAS, US GAAP; dopad na výsledek hospodaření podniku / Revenues from sale of goods and their recognition in accordance with Czech standards of accounting, IAS, US GAAP; the impact on the trading income of the company

Description

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.

Links & Downloads

1. http://www.nusl.cz/ntk/nusl-46065

Tags

Additional Fields

Identifer	oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:46065
Date	January 2007
Creators	HAJDŮCHOVÁ, Jana
Source Sets	Czech ETDs
Language	Czech
Detected Language	English
Type	info:eu-repo/semantics/masterThesis
Rights	info:eu-repo/semantics/restrictedAccess