The aim of this work was to analyse the current legislation, to compare the legislation with the needs of practice and then to propose measures that would lead to a better explanatory power and comparability of accounting firms engaged in animal husbandry. In the theoretical part, there was analysed current legislation relating to the accounting of animals in comparison with the needs of practice, there were described the differences between the Czech law, international accounting standards IAS IFRS and American standards US GAAP. In the second part, I calculated the differences arising from the valuation of animals at the acquisition by purchase and at by their own activities and the differences arising from the inclusion of the animal. This section also addressed other issues such as the obligation to classify animals into inventory, the conception of an animal, or the choice of accounting system.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:174047 |
| Date | January 2014 |
| Creators | NÝVLTOVÁ, Kristýna |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0013 seconds