The thesis describes questions of exchange differences in accordance with czech generally accepted accounting principles and in accordance with the International financial reporting standards. The thesis explains exchange rates used on the Czech Republic and czech accounting principles. The second part of this thesis is focused on International financial reporting standards. It makes clear what the functional currency is. It describes translation from the local currency to the functional currency and the translation from the functional currency to the presentation currency. It relates consolidated financial statement in the view of exchange differences.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16866 |
| Date | January 2009 |
| Creators | Borovková, Jana |
| Contributors | Zelenková, Marie, Zelenka, Vladimír |
| 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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