Právní úprava účetnictví podnikatelů

• Main Author: Chotětická, Jana
• Other Authors: Zahradníčková, Marie
• Format: Dissertation
• Language: Czech
• Published: 2009
• Online Access: http://www.nusl.cz/ntk/nusl-278366

The goal of the submitted thesis is to analyse basic possibility of conduct accounting for enterprisers in the Czech republic and to characterize a harmonization of accounting. The reason for my research is to extend knowledge of accounting about interesting parts. The thesis is composed of seven chapters each of them dealing with different aspects of accounting. The first part of the thesis refers to a historical view of accounting. Chapter Two examines relevant Czech legislation of accounting. The chapter concludes amendment to an act no. 304/2008 Sb. and creating accounting of the state on an "akrual" principle. Chapter Three is subdivided into five parts. Part One describes European accounting law - 4., 7. directions, 8. direction, her changes and auditor law and updating. Part Two deals with International Financial Reporting Standards. Part Three deals with General Accepted Accounting Principles of the United States. Part four concerns International Financial Reporting Standards for Small and Medium sized Enterprises. Part five compares world systems of accounting with the Czech legislative system. Chapter Four investigates of the meaning accounting. Chapter Five is introductory and define basic terminology of accounting. Chapter Six deals with the balance sheet theory as the most considerable part of...