Browsing by Author "Venclová, Renata"
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- ItemHistorický vývoj bilančního vykazování na příkladu českého účetního systému(Technická Univerzita v Liberci, 2010) Venclová, Renata; Malíková, OlgaThis diploma work deals with the statement of balance sheet that has been applied since the beginning of the 20th Century to the present times in the accounting systems of the Czech Republic. This diploma work was divided into 7 main chapters. The first chapter deals particularly with assumptions of accounting systems and it describes the basic accounting principles and valuation methods. The second chapter shortly identifies the particular accounting statements including a balance sheet, income statement, cash flow statement and statement of changes in equity. The next chapter talks about balance sheet theories. There are major theorists and their accounting views also mentioned in this chapter. The following three chapters identify the balance sheet statements at the beginning of the 20th Century, the post-war period and present. The last chapter deals with current trends of balance sheet reporting. There are also introduced the main and basic features of the international accounting standards IFRS and US GAAP. This chapter also includes a comparative analysis of the selected balance sheet items according to the Czech legislation and the international accounting standards IFRS.