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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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