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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Comparison of accounting and reporting of equity securities from the perspective of an investor in the Czech Republic and Russia
 Nikiforova, Daria ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with the issue of equity securities in the Czech Republic and in the Russian Federation. The aim is to compare accounting and reporting of equity securities from the investor's point of view according to Czech and Russian legislation. The thesis is divided into theoretical and practical parts. The theoretical part gives clear information about the definition of securities in the legislation of both countries, describes methods of valuation and lastly focuses on the analysis of the accounting and reporting of equity securities in both accounting systems. The practical part demonstrates this issue on the examples of real companies.
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Micro-businesses in the EU accounting
 Moudrá, Erika ; Skálová, Jana (advisor) ; Janhubová, Jaroslava (referee)
Thesis "Micro-businesses in the EU accounting" deals with the definition of microsubjekts and specifics and its regulation in the European Union and in the Czech Republic. It also contains a comparison of Czech and Finnish accounting system, which defines the history of accounting in both countries and different views on the five selected areas of accounting. At the end of the paper is a summary of the pros and cons of both the accounting legislation.
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