Porovnávací analýza pravidel účetního výkaznictví vyšších územních celků v České republice a na Slovensku

The bachelor thesis "Comparative Analysis of Financial Reporting Rules of Higher Territorial Units in the Czech Republic and Slovakia" refers to differences in procedures and legislation in the accounting of higher territorial units in these two countries. The first two parts of the thesis are theoretical. They deal with the public sector, accounting, tangible and intangible fixed assets and so on. The third part outlines specific examples of accounting approach. The scope of the final thesis does not allow for an example for each of the different types of accounting approaches. The effort was to understand the differences in the accounting methodology in Slovakia and the Czech Republic in the simpliest and the easiest way. The practical part is divided into three components: acquisition, depreciation and disposal of fixed assets. At the end of each subchapter there is a summary or a comparison of the main accounting differences.