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Comparison of the preparation of financial statements in the Czech and Slovak Republic
Iľašová, Dominika ; Roubíčková, Jaroslava (advisor) ; Štelbacky, Ján (referee)
The bachelor thesis is focused on the comparison of two national accounting systems within the preparation of financial statements. The aim of the work is to point out the differences in selected fields of preparation of financial statement and at the same time to pay attention to common features of individual accounting systems. The thesis is divided into three chapters. The first chapter explains the term financial statement, its meaning and purpose. There are mentioned the accounting principles marginally because the preparatory work for preparation of the financial statements is formulated from the perspective of the application of selected accounting principles. To underline the importance of the legislation in the model of continental Europe, the part of the first chapter refers to regulation as well. The second chapter maps in detail the preparatory work leading to the formation of the financial statement, specifically accounting of provisions, value adjustments, depreciations, exchange differences, inventory control and income tax. The final chapter summarizes knowledge learned through the process of comparison of mentioned accounting systems and writing this thesis.

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