Problematika účtování zásob dle českých účetních standardů a mezinárodního účetního výkaznictví

Abstract

This thesis is focused on accounting for inventory in according to Czech Accounting Standards and International Financial Reporting. The theoretical part focuses more on description of stocks from both perspectives Czech and internatiol. The practical part is tried to link this theory to practical examples of specific areas in inventories. The practical part is divided into the Czech accounting standards and examples of using the 2nd IAS. At the end of this thesis there is a compare of the Czech accounting standards and IAS 2. According to this compare I deduce the main differences between them. After a close understanding of issues of stocks from both perspectives, I found out that the international accounting standards have stricter rules for the valuation of stocks than the Czech accounting standards.