Účetní reforma veřejných financí a její dopad do účetnictví a finanční situace města Konice

Abstract

The master thesis examines the analysis of the impact of accounting methods to value assets and resources to cover the balance sheet and the impact on costs and revenues, and thus to profit. The purpose of the theoretical part explain the significant changes that have taken place since the beginning of the accounting reform of public finance. The practical part deals with the application of selected accounting policies accounting of Konice town and then an analysis of the impact of these methods on the financial statements of Konice town in individual years.