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Assessment of the Closing the Books Procedures in the Czech Republic and Poland
 Tacinová, Jolanta ; Lörinczová, Enikö (advisor) ; Monika, Monika (referee)
The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS). In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area. In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made. The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.
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