The aim of my thesis was to show the influence of legislative changes on the accounting of business corporations. Analyses were performed on actual legislative changes, which to the greatest extent related to the recodification of private law in the Czech Republic and their entry into force of law about and concerning commercial companies and collectives. These factors resulted in adjustments to several provisions of laws regarding accounting and related supplementary regulations. On the basis of these analysed legislative changes, case studies were subsequently developed for a specific business corporation, namely the company STAX Metal Fibers s.r.o. The individual parts of the case studies were developed according to the actual state of the business corporation, and these case studies may be used by the enterprise to enhance its business activities further. The suggestions were concentrated on the area of reserve funds created within the accounting entity, the introduction of common stock, the possibility of advance or down payment in proportion to share of profits and a proposal to use sanctions from outstanding claims. In the conclusion recommendations were made concerning legislation with a special focus on the ambiguity of some terms in different laws.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:188117 |
| Date | January 2015 |
| Creators | KLIČKA, Jiří |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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