Účetní závěrka dle české a slovenské legislativy: shody a rozdíly

The diploma thesis is devoted to the comparison of financial statements prepared in accordance with the legislation of the Czech and Slovak Republic. The theoretical part describes the legislative regulation of accounting and clarifies the issue of categorization of accounting entities in both countries. At the same time, it deals with the types, scope, content of the financial statement as well as the obligations associated with its preparation and points out similarities or differences between countries. At the end of the thesis, the theoretical knowledge is used for the practical comparison of the financial statements of selected companies from the Czech and Slovak Republic and the evaluation of their reporting ability.