Jiný výsledek hospodaření minulých let v českém účetnictví

The Bachelor's thesis deals with the Different profit and loss of previous years in Czech accounting system. The purpose of the thesis is to describe the evolution of reporting of corrections of mistakes and also changes in accounting methods as well as further analyse application of the Different profit and loss of previous years in an annual reports of large accounting entities. The theoretical part describes evolution from reporting into the Profit and loss statement of current year to reporting through the Different profit and loss of previous years into equity. This part also contains other accounting and tax consequences, such as alteration of comparable data. The practical part is focused on the analysis of the annual reports of large accounting entities with regard to the method of use, reporting and justification of the Different profit and loss of previous years. The conclusion contains a summary and a brief assessment of accomplishment of the purpose.