Srovnání IAS/IFRS s českými účetními standardy v oblasti zásob
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Gavlasová, Monika
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis is divided into three areas in which I specified supplies according to Czech Standards and Regulations. The second chapter is devoted to the characteristics of inventories according to International Accounting Standards and in the last part I tried to analyze the differences between Czech and International Accounting Standards. The aim of the thesis was the analysis of the problematic of the inventories from the view of the Czech Accounting Legislation in comparison with the approach according to IFRS/IAS.
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Import 29/09/2010
Subject(s)
IAS, IFRS, International Financial Reporting Standards, Inventories, Czech Accounting Standards, Income tax law, Acquisition price, Pricing, Inventorying, Remedy items