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Accounting and tax obligations of micro-entities in selected countries in EU.
Slivoňová, Hana ; Skálová, Jana (advisor) ; Janhubová, Jaroslava (referee)
The main topic of this thesis are micro-entities. The thesis is focused on their tax and accounting obligations. At first the thesis introduces a conception of micro-entities, defines quantitative and qualitative aspects of micro-entities, shows their advantages, disadvantages, problems and fortes. It tells us what IFRS for SME is, what ISAR does and we can also see an example of a balance sheet and profit and loss statement for micro-entities. The following part is focused on micro-entities in the Czech Republic and it is followed by a part describing micro-entities in the European Union and in selected countries. These states are Bulgaria, Latvia, Poland and Sweden. At this point the thesis deals with accounting and tax systems of these countries, focusing on exceptions and simplification for micro-entities in order to meet their needs
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