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Změny unijního práva a jejich vliv na výkazy českých podnikatelských subjektů / The changes of the European law and their effect on the financial statements of the enterprises in the Czech Republic

This diploma thesis is focused on the influence of European law on the business enti-ties in the Czech Republic. The primary objective of this thesis is to explain how the implementation of Directive 2013/34/EU affects the accounting statements of business entities. There is also paid attention to the new modification of the Accounting Act in this thesis. The amendment of the Accounting Act is compared with the Directive 2013/34/EU in the Financial reporting. Especially this thesis is concentrated on the balance sheet, profit and loss account, the final accounts, the annual report and any other financial reports. After this comparison it has to be shown, whether all the important parts of Directive 2013/34/EU are component of the Czech law. Moreover, this thesis describes some of the advantages that are provided for micro-undertakings and small-undertakings.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:317747
Date January 2017
CreatorsEISENHAMMEROVÁ, Jana
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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