Jak číst účetní výkazy - Základy českého účetnictví a výkaznictví – Šteker Karel (2021)

The new edition of this practical and clear publication has been updated in light of legislative changes effective from January 1, 2021. Sections have been added regarding, for example, the conditions for profit distribution, transferred tax obligations for VAT, or issues related to cryptocurrencies. There is also a new subsection dedicated to the informative value of financial statements. The book is intended for managers who need to quickly orient themselves in the financial statements of a given company and want to familiarize themselves with the basic principles of Czech accounting. It will also be useful for analysts, employees of controlling departments and internal audits, and university students. Individual topics are explained in a way that makes the issues easy to understand. The text contains numerous illustrative examples and practical interpretations of financial statements. Accounting cases are not explained directly using the chart of accounts, but rather the essence of a specific operation and its representation in financial statements is captured.