Účetní souvislosti znehodnocení aktiv

The bachelor thesis deals with the representation of asset losses in accounting. The aim of this work is to ascertain whether and how entities address the representation of asset losses in a financial statement. Another aim is to collect and analyse the above mentioned data from the financial statements of concrete entities and compare the entities in the field of the representation of asset losses in terms of value. The theoretical part contains a description of accounting and its function, common accounting assumptions, instruments expressing asset losses in accounting, which are applied in both Czech accounting regulations and the International Financial Reporting Standards (IFRS). The practical part focuses on the analysing of comments concerning the provisions for supplies and receivables in the financial statements of the examined accounting entities. Subsequently, the book values used by the examined accounting entities to represent the asset losses are provided. At the same time, the book values are measured across the analysed companies.