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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The influence of accounting profession on development of accounting in the Czech Republic
 Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
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Accounting data for users information support
 Brabec, Tomáš ; Vašek, Libor (advisor) ; Král, Bohumil (referee)
This thesis deals with the use of accounting data for information support of small and medium-sized enterprises users. This thesis covers not only technical and procedural aspects of reporting. The first part of the thesis provides broader insight into SME and their limitation factors, future development of accounting and accounting profession and also insight into data presentation. In the second part there are examples of statements, which could be part of specific accounting systems for SME and could be used by internal users.
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