Browsing by Author "Dubský, Jan"
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- ItemHodnotové dopady změny oceňování vybraných účetních položek na finanční ukazatele(2011-01-01) Dubský, Jan
- ItemHodnotové dopady změny oceňování vybraných účetních položek na finanční ukazatele(Technická Univerzita v Liberci, 2011-01-01) Dubský, Jan; Hasprová, OlgaThis master thesis deals with the differences in valuation of selected items with application of the methods in accordance with the Czech legislation and the methods in accordance with the International financial reporting standards. The goal of this thesis is evaluation of the impacts of these differences on selected financial indicators. The theoretical part of this master thesis focuses on general classification of accounting systems and their historical development and harmonization. Another part deals with concrete differences between the Czech legislation and the International reporting standards. The main part of the master thesis focuses on valuation of supplies in the company Devro s.r.o., including suggested changes in light of change of the valuation method. The last part deals with the impact of the specified changes on selected financial indicators.