Převod účetních dat obchodní korporace dle české legislativy do výkazů mateřské společnosti

Abstract

This thesis is focused on the transfer of accounting data of the business corporation XY, compiled according to the Czech legislation on statements under US GAAP for the parent corporation XY with a seat in the USA. The first chapter is introduced considered the company. The theoretical part is focused on explaining the concepts of harmonization of accounting according to the Czech, European and US legislation. It is carried out an analysis of the current accounting firms. It is followed by a comparison of the differences between Czech and America accounting. The practical part deals with the transfer of accounting data from the Czech statements into US statements according to US GAAP required for monthly reports about the financial management of the company. Finally, the benefits are evaluated.