Tvorba rezerv na sanace a rekultivace pozemků dotčených těžbou a její vliv na ekonomiku a finanční ukazatele podniku

Abstract

In this dissertation the calculation methods for Provisions for Decommission and Reclaim of Lands damaged by Mining Activities used by both the Czech Accounting Standards and the International Standards of financial reporting. Are evaluated The company Severočeské doly a.s. was chosen as an example for comparison of these two methods with regards to indebtedness of the company. On the basis of this comparison, the decision which one provides better description of financial position of the company is provided.