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Comparison of Rules of Compiling of Consolidated Accounting Statements for the Czech Republic and Slovakia
Chaloupková, Jana ; Svoboda, Michal (advisor) ; Ivánek, Peter (referee)
The matter of the thesis is accounting of the subjects of the public sector in the Czech Republic and in Slovakia with the focus on the rules of consolidation of the accounting statements for the state and their comparison. The thesis deals at first with the determination of the public sector, its tasks and subjects in the Czech Republic and in Slovakia. It describes briefly basic concepts from the field of financing of the subjects of the public sector, public budgets in the Czech Republic and in Slovakia and contains their superficial comparison. The analytical part of the thesis deals with selected accounting policy of the subjects of the public sector which are significant and specific for these subjects and with their mutual comparison. The aim of the thesis is fulfilled by the analysis of the rules of consolidation for the Czech Republic and Slovakia and their comparison. In the thesis are chosen comparative criteria which are evaluated by the level of similarity. The main outcome of the thesis is a knowledge regarding a total form of the accounting policy and the rules of consolidation for the subjects of the public sector in the Czech Republic and in Slovakia.

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