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Dopady transpozície Smernice č. 2013/34/EU do účtovných úprav mikropodnikov v Českej republike a na Slovensku
Kondrlová, Veronika
This diploma thesis focuses on the problematics of transposition of the European regulation no. 2013/34/EU into national accounting standards of micro-enterprises in the Czech and Slovak Republic. It consists of several chapters. The first few chapters of the thesis are dedicated to the accounting harmonisation as one of the main reasons for the formation of European regulations and directives for individual member states of European Union. Other chapters focus on the structure and the content of the regulation no. 2013/34/EU. The key part focuses mainly on the simplification caused by the application of this regulation into micro-enterprises. Consequently, the degree of implementation of the regulation in both member countries and the impact of individual simplifications on the national accounting regulations are analysed. In conclusion, the consequences of the regulation itself and the potential pros and cons connected to its implementation are summarized as well as suggestions and actions which would increase the effectivity and improve the business environment for micro-enterprises in the Slovak and Czech Republic.
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Dopad implementace směrnice 2013/34/EU na administrativní zátěž mikropodniků
Oberreiterová, Monika
Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.
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The financial statements of business corporations after the amendment to the Accounting Act
Franclíková, Karolína ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis deals with comparing of the financial statements before and after the amendment to the Accounting Act and defines the differences in the compilation. In the thesis there are described assumptions and accounting principles of compilation financial statements, categories of entities and the extent of the financial statements in relation to these categories, the differences in the extent and disclosure of accounting information before and after the amendment to the Accounting Act. There is also compiled balance sheet and profit and loss account of the company TONAK for the year 2014 according to the methodology and amendment to the Accounting Act effective from the 1st January, 2016 in the thesis. These financial statements are compared to the statements of the company before the amendment to the Accounting Act.
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Micro accounting units in the Czech Rebulic and Slovakia
Dvorská, Helena ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis is focused on accounting units on micro level in the Czech republic and in Slovakia. The objective is to compare accounting and record keeping of the accounting units in both countries. Since these accounting units came into existence in both countries after the accounting law amendment, the introductory chapter of the thesis is dedicated to a brief introduction to these units. The units themselves are examined separately into Czech units and Slovak units in the next chapters of the thesis and their accounting and record keeping methods are thoroughly analysed. The final accounts of selected accounting units are examined at the end of this thesis.
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The information power of financial statements in the Czech Republic after the amendments to the Accounting law
Novotná, Kateřina ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis describes changes in the Accounting law in the Czech Republic connected to financial statements. It is mainly focused on a profit and loss statement and on notes to financial statements. There is general information about financial statements, a categorisation of the companies and the information which must be disclosed in the business register, changes in the law connected to a profit and loss statement, a new structure of a profit and loss statement and an appraisal of its information power. Then there is drawn up profit and loss statement of a particular company for the year ending 31 December 2014 under the new rules of the Accounting law in the Czech Republic valid since 1 January 2016 and a comparison of the notes to the financial statements before and after the amendments to the Accounting law for each category of the company.
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