Stanovení a posouzení oceňování zásob ve vybraných případech

Abstract

This bachelor thesis is focused on "Determination and Assessment of Inventory Valuation in the Selected Cases" deals with the issue of determining the correct value of inventory including the associated costs that also fall under inventory valuation. Accurate inventory value enables a company to manage inventory effectively and optimise inventory costs. The aim of this thesis is to determine the differences between Czech and international accounting standards by analysing selected specific situations and compare which costs enter into the valuation of the acquired assets and what effect interest from a special-purpose loan, received state subsidies or unproductively incurred costs related to unused production capacity have on their value. The comparison of these two different approaches provides valuable insights and information for effective inventory management in a company and the evaluation of financial statements. In conclusion, it was found that the International Financial Reporting Standards are more detailed and precise in comparison to the Czech Accounting Standards.