Vybrané aspekty účtovnej závierky zostavenej podľa českých pravidiel, medzinárodných účtovných štandardov a iných predpisov

Abstract

The compilation of financial statements is a demanding process, which is considered as the vertex of accounting work performed during the accounting period. The thesis defines selected aspects of financial statements in accordance with the domestic and international accounting regulations. The essence of the accounts are individual reports listed in Annex No. 1– 6.