Srovnání účetních systémů České republiky a Ruské federace

This bachelor thesis conducts a comparative analysis of the accounting systems of the Czech Republic and the Russian Federation, focusing on their historical development and current practice. It describes the evolution of accounting in Czechoslovakia and the Soviet Union, the impact of centrally planned economies on accounting, and the subsequent transformation processes after 1990 in both countries. Furthermore, it compares the current legislative frameworks, national accounting standards, the structure of financial statements, and the approach to International Financial Reporting Standards (IFRS) in the Czech Republic and Russia. The thesis also includes a case study of the company Globus, operating in both countries, where differences in terminology, statement structure, and reporting requirements are illustrated based on its financial statements. The research applies historical and comparative methods. The findings suggest that, despite similar starting conditions under socialist economies, the accounting systems of both countries have evolved differently due to distinct transformation steps and their integration into international structures.