Účetní aspekty dotací v Karlovarské krajské nemocnici a.s

This bachelor’s thesis focuses on the accounting aspects of subsidies received by Karlovarská krajská nemocnice a.s. The aim of the thesis is to analyze the theoretical framework of accounting for subsidies in accordance with Czech accounting standards and to apply it to the case of a public hospital. The first part addresses the legislative and accounting definition of subsidies, including their classification, accounting treatment, and tax implications. The second part presents an analysis of the subsidies utilized by Karlovarská krajská nemocnice a.s., with an emphasis on their presentation in the financial statements. The thesis concludes with an evaluation of the impact of subsidies on the hospital’s financial performance and identification of key accounting issues related to them.