Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
The diploma thesis focuses on the legislative adjustment of financial accounting in the Czech Republic. Furthermore, the problematics of financial accounting will be analysed on a specific example of a company based in the Czech Republic. This is followed by legislative adjustment of financial accounting in Switzerland. The theoretical part is focused on international financial reporting standards in more detail. The next chapter is dedicated to the characteristics of the parent company based in Switzerland.The main part of the thesis will be characterizing the requirements of the parent company for its subsidiary.