Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
Havlínová , Kateřina
This diploma thesis deals with the emergence of exchange differences from foreign currency transactions and the conversion of foreign currency accounting items during and at the end of the accounting period. Part of the thesis is devoted to the interpretations of the National Accounting Council, which is followed by foreign currency transactions from the perspective of income tax and value added tax. The thesis also focuses on the comparison of approaches of Czech accounting regulations and International Financial Reporting Standards regarding the foreign currency transactions. The practical part analyzes the financial statements in connection with exchange differences and the overall problematics of exchange differences is illustrated on specific examples.