Regulace účetnictví veřejného sektoru ve Švédsku

The bachelor thesis describes the regulation of public sector accounting in Sweden. The aim is to provide an overview of the regulatory structure of the Swedish central government accounts, especially of financial reporting. The first part of this thesis deals with the concept of regulation and harmonization generally and historical development of the Swedish public sector accounting. The another part of this thesis is focused on national accounting adjustment of regulation, accounting regulations and other instruments and actors in the system. The final chapter treats of the annual report of Swedish public sector, including its specifics.