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	Presentation of Financial Position and Performance in Financial Statements - Comparison of IFRS for SME and Czech Accounting Rules Sochor, Viktor ; Vašek, Libor (advisor) ; Valášková, Mariana (referee) This bachelor thesis deals with financial statements presented in accordance with IFRS for SME and its comparison with the ones presented in accordance with Czech Accounting Rules. Firstly, IFRS are introduced and information about their usability are provided. After that, financial statements presented in accordance with IFRS for SME and Czech Accounting Rules are recognized. The crucial part of the thesis is the comparison of how each of the accounting systems presents financial position and performance in which most important is the comparison of presentation of selected assets, including useful charts and illustrative exercises. Detailed record
	Accounting and tax obligations of micro-entities in selected countries in EU. Slivoňová, Hana ; Skálová, Jana (advisor) ; Janhubová, Jaroslava (referee) The main topic of this thesis are micro-entities. The thesis is focused on their tax and accounting obligations. At first the thesis introduces a conception of micro-entities, defines quantitative and qualitative aspects of micro-entities, shows their advantages, disadvantages, problems and fortes. It tells us what IFRS for SME is, what ISAR does and we can also see an example of a balance sheet and profit and loss statement for micro-entities. The following part is focused on micro-entities in the Czech Republic and it is followed by a part describing micro-entities in the European Union and in selected countries. These states are Bulgaria, Latvia, Poland and Sweden. At this point the thesis deals with accounting and tax systems of these countries, focusing on exceptions and simplification for micro-entities in order to meet their needs Detailed record
	Financial statements according to the International Financial Reporting Standard for Small and Medium Enterprises and accounting legislature of Czech Republic Knězová, Petra ; Nedvídek, Václav (advisor) ; Vašek, Libor (referee) Comparability of accounting information, which are published by companies in the financial statements, is very important for users of this information. Especially for investors, who make decisions about their capital allocation. Great importance in the global economy, not only because of the high share of world GDP, have small and medium-sized enterprises. This thesis deals with the reasons and proces of the recently formed International Financial Reporting Standard for Small and Medium Enterprises and especially with comparability of financial statements prepared in accordance with Czech accounting standards and legislation. The main goal of this thesis is to describe the main differences between the accounting systems. Detailed record

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