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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429824 |
| Date | January 2019 |
| Creators | Kondrlová, Veronika |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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