The Fair and True View of Business Unit in the Financial Statements

The diploma thesis deals with the issue of the fair and true view of business unit in the financial statements. The basic statements of the financial statements comprise the balance sheet, the profit and loss statement and the annexe to the financial statements explaining methods used for accounting of the accounting cases. The practical part of the diploma thesis is focused on analysis of the financial statements of particular entity and applied accounting procedures. The analysis of this unit was carried out focusing on achievement of fair and true view of this unit in the financial statements. The financial position and performance of the selected business unit was evaluated on the basis of selected financial indicators according to the unit's data and its own calculations. The results were compared and evaluated