Příloha k účetní závěrce vybrané obchodní společnosti

Abstract

This work concerns the notes to the financial statements of the selected business company. This work reflects the changes which have occurred since 1. 1. 2016 as a result of the amendment to the Law on Accounting. The aim of the work is to clarify the meaning and content of the notes to the financial statements and based on this knowledge to analyze and update the notes to the financial statements of the business company. The work is divided into three parts. The first part deals with the requirements of the notes to the financial statements according to the valid legal regulations and tries to point out its significance. The second part characterizes the selected business company, there are the information about the history of this company as well as its production program. The third part is devoted to a detailed analysis of the notes to the company's financial statements, including analysis and possible recommendations.