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Transformation of accounting of state and local government in the Czech Republic
Marešová, Edita ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.

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