Vykazování zásob podle IAS 2

The bachelor´s thesis examines the issue of inventory reporting in accordance with International Accounting Standard IAS 2 Inventories. The primary objective of the thesis is to analyse and assess the extent to which European manufacturing companies comply with the disclosure requirements of this standard in the notes to their consolidated financial statements for the year 2024, with a comparative extension to the years 2022 and 2023. The requirements of the standard are described in the theoretical part, which serves to clarify the information under examination. The results of the analysis indicate that companies generally comply with the requirements, however, the thesis highlights the need for more detailed and structured reporting of these items, which would significantly enhance the information available to users of these financial statements.