This Thesis deals with the Accounting and tax aspects of accounting for inventories according to CAS and IFRS. Theoretical part contains characteristics of inventories, methods of valuation and accounting of inventories according to CAS. Another part of the theory describes the inventories, their valuation and reporting in accordance with IFRS. In the practical part is characterized the selected company with demarcation its inventories. Practical part it also contains an analysis of the differences between the methods and procedures used by the entity and methods authorized in IFRS in the valuation of own production and consumption of inventories. In another part is an analysis of the influence of valuation methods of consumption inventories on economic result. At the end of each chapter are suggested improvements or solution of the problem. Finally it is shown a total comparison of the reporting for inventories according to CAS and IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:188129 |
| Date | January 2015 |
| Creators | KAHOUNOVÁ, Veronika |
| 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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