Komparace účetnictví ve Spojených státech amerických a v České republice

Abstract

The aim of this thesis is the comparison of accounting in the Czech republic and United States of America in the section of acquisition and amortization of long-lived tangible assets. The work is divided into three parts. In first part I deal with modification of Czech accouting and with desribing of the financial statements. Second part deals with U. S. Generally accepted accounting principles, their creation and general characteristic of financial statements. The third part compares accounting of acquisition and amortization of long-lived tangible assets according to US GAAP and the Czech legislation.