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Bonds according to Czech accounting regulations
 Janičkovičová, Ivana ; Ašenbrenerová, Petra (advisor) ; Zelenková, Marie (referee)
The main goal of this bachelor thesis is to provide complex information essential to correctly account all transactions concerning bonds in Czech accounting environment, particularly from the view of private sector enterprises. It explains in detail the legal form of bonds in Czech Republic, their pertinences and specific categories. It also contains theoretic commentary to accounting cases related to bonds, which a Czech investor or issuer can encounter in their accounting records. The practical solutions to these cases are shown in examples, regarding various types of bonds and in compliance with Czech accounting legislation.
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