Dopady změny kategorie účetní jednotky na vykazování účetních informací

This bachelor thesis examines the impacts of changes in accounting entity categories on the disclosure of financial information under Czech accounting legislation. The thesis focuses primarily on the transition of an accounting entity from the small entity category to the medium-sized entity category, and on the subsequent changes in obligations associated with this transition. The study includes a characterization of the individual accounting entity categories, an explanation of the significance of accounting entity categorization and a description of the amendment to the Accounting Act, including modifications to the criteria for entity categorization and statutory audits. The practical section analyzes the implications of a category change on the scope of financial statements, annual reports, publication requirements, and statutory audit obligations. The analysis of selected accounting entities demonstrates that a change in the size category significantly influences the volume of disclosed accounting data, the administrative burden and the overall transparency of financial reporting.