Význam účetní závěrky pro obchodní korporace

Abstract

The bachelor thesis focuses on the importance of financial statements for capital companies and their legal obligation to enter all parts of the financial statements in the Commercial Register. The aim of the thesis is to evaluate compliance with the legal obligation to file financial statements in the collection of documents and to assess the effectiveness and efficiency of the legal norms that protect these accounting documents.

The theoretical part first defines the nature of financial statements and then the nature of share capital, one of the sources of equity financing. Share capital is also viewed in terms of its functions, i.e. the limits of gravity, the guarantee function and the organisational function. The distribution of equity capital on the basis of the shareholder's share is divided into three situations that may arise in the operation of the company, namely, profit share, settlement share and liquidation share. The theoretical part also looks at the financial statements themselves, their legal regulation, the rules relating to their publication, and finally the consequences of failure to file the financial statements in the collection of documents.

The practical part is divided into two parts. The first part analyses the answers obtained through a request sent to the Regional Court in Ostrava. The second part analyses the process of data collection in the Commercial Register. Through a random sample of 60 business corporations located in the Moravian-Silesian Region, the results related to compliance with the obligation to file financial statements are evaluated.