Thesis covers problems related to the reporting of the inventories. Problematic areas are sold according to the effective Czech accounting legislation and based on the international accounting standards IFRS and US GAAP. Theoretical findings are compared with the accounting policies of the Czech production company. Attention is paid primarily on the influence of the estimation and the manner of the reporting of the inventories upon the financial statements.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:11110 |
Date | January 2008 |
Creators | Vladeková, Helena |
Contributors | Janhubová, Jaroslava, Müllerová, Libuše |
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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