Opravné položky z pohľadu českej, slovenskej a medzinárodnej legislatívy
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Gireth, Adrián
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The work is oriented on adjustments in the accounting. Describes adjustments created by valid legislation in the Czech Republic, in the Slovak republic and according to International Accounting Standards.
The second chapter is oriented on the characteristics and creation adjustments by valid legislation in the Czech Republic and in the Slovak republic. This chapter describes the differences in the creation of adjustments by valid legislation in the Czech Republic and in the Slovak republic.
The third chapter is oriented on the adjustmenst created by the International Accounting Standards. This chapter describes the standard IAS 36 and the standard IAS 2.
The fourth chapter implements adjustments in the selected non-listed company. Compare adjustments created by the Czech or Slovak legislation and according to International Accounting Standards.
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Import 04/07/2011
Subject(s)
accounting, adjustments, stocktaking, temporary decrease asset value, principle of precaution, International Accounting Standards, test for decrease asset value, recoverable amount,