Analýza účetních závěrek a výročních zpráv vybraných obchodních společností v Olomouckém kraji

Abstract

The bachelor thesis “Analysis of financial statements and annual reports of selected business companies in the Olomouc region” focuses on the issue of disclosure of financial statements and information in annual reports. The thesis contains a theoretical part, which defines the basic concepts, and two practical parts. The first practical part focuses on the analysis of the timeliness of financial statements disclosures, the use of disclosure through the tax administrator and the application of interval estimates. The second practical part deals with the information provided in annual reports. The thesis concludes with suggestions and recommendations for improvement.