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Comparison of the purchase and deposit business establishment (accounting solution)
Zelená, Michaela ; Vomáčková, Hana (advisor) ; Míková, Marie (referee)
This thesis deals with comparison of the purchase and deposit business establishment in accounting terms. This task deals with the legal definition of the purchase and deposit business establishment after the recodification of Czech private law, which is valid from 1st of January 2014. When there have been several changes, which relate to just purchase and deposit business establishment. The terminology has changed, instead the company used establishment. The basic theme of this thesis is the accounting treatment for the purchase and deposit business establishment both in terms of general concepts and Czech accounting standards. The application part is dedicated to the accounting treatment of the mentioned transactions in accordance with international financial reporting standards and Czech accounting standards. Keywords: purchase of the business establishment, deposit business establishment, recodification, accounting, IFRS, Czech accounting standards
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