Příloha k účetní závěrce ve zjednodušeném a plném rozsahu

Abstract

The aim of my dissertation is to assess the significance and content of the notes to the financial statements according to the Czech legislation. Furthermore, I would like to characterize the Czech company OPTYS, spol. s r. o. and assess or propose amendments to the notes to the financial statements are to comment and elaborate information contained in the balance sheet, income statement or cash flow statement and statement of changes in equity. However he notes to the financial statements also provides the information which the balance sheet and income statement do not contain or they occur between the balance sheet date and the date of financial statement.