Pohledávky v interpretacích Národní účetní rady

This work deals with claims in the context of the Interpretations of the National Accounting Council. It is primarily a claim of trade relations, but in the theoretical part defines other types of claims, their classification and display of the balance sheet. Particular attention is paid to work with risk claims, namely provisioning, depreciation, and subsequently by two methods collateral. It also focuses on the valuation rules and exchange rate conversion of receivables in foreign currencies. To help solve this issue there are methodological guidelines of the National Accounting Council - Interpretations. Therefore, the thesis deals with the analysis and application in practice following the introduction of the National Accounting Council and a brief analysis of the questionnaire regarding awareness Czech Public Accountants of Interpretations.