Tvorba opravných položek v účetnictví vybrané organizace
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Kowalová, Beata
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The subject of this thesis is to outline the overall issue of valuation allowances. First, the general terms of valuation allowances were defined along with the Czech Accounting Standard No. 005. Then there are specified and shown on the examples valuation allowances for fixed assets, inventory, financial assets and receivables. Subsequently, valuation allowances were examined in a particular company, for which the examples of practice and analysis were provided. At the end I tried to recommend to the company certain measures for the application of valuation allowances by their accounting unit.
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Import 21/10/2013
Subject(s)
Accounting, stocktaking, precautionary principle, valuation allowances, fixed assets,
stocks, short-term financial assets, receivables.