Regulace účetnictví ve Francii

This submitted thesis deals with the regulation of accounting in France. The goal of this thesis is to introduce the French accounting from the regulation point of view. The first part of the thesis focuses on factors which influence the regulation of French accounting. It's followed by institutions that can create new accounting norms, where the most important one is ANC, or that can at least influence the regulation. After that, the thesis introduces also the French law valid for this field. The second part of the thesis contains certain accounting principles and methods in order to explain how the French accounting is regulated from the point of current accounting. The third part is focused on accounting reporting, there is also a short analysis of balance sheet and profit and loss statement of an anonymous French company. Finally the thesis is focused on the profession of certified accountant and auditor, their authorities and role in the French accounting system.