Problematika účtování a oceňování zásob

Abstract

The topic of the bachelor thesis is the issue of accounting and evaluating stock. The aim of the thesis is to define the term of stock, to describe its basic classification and the legal regulations valid in the Czech Republic as well as to introduce the basic definition of stock according to the International financial reporting standards. This issue is discussed in the second chapter of the work. The third chapter discusses the valuation of stock both at the acquisition and use, the basic elements of valuation according to the International financial reporting standards. This chapter presents the most important part of the thesis: accounting stock and various accounting issues. The fourth chapter is practical and it focuses on the accounting and valuation of stock in Biocel Paskov a.s.