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Changes in financial statements of business entities after amendment of accounting legislation effective from January 1, 2016 and their impact
 Tyrolová, Hana ; Dvořák, Martin (advisor) ; Molín, Jan (referee)
This bachelor thesis deals with the changes brought by the amendment of Accounting Law and regulation and their impact on the financial statements of business entities. It mentions number of reasons for this amendment and also particular changes that have affected the reporting of financial information. Specific changes are reflected in financial statements and their explanatory power is analyzed. It also describes the changes in scope of the statutory audit obligation, disclosure requirement and preparation of financial statements in relation to the categorization of entities.
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