Problematika zveřejňování účetních závěrek a výročních zpráv v České republice a ve vybraných zemích Evropské unie

Abstract

The topic of the diploma thesis is the problematics of publication of financial statements and annual reports in the Czech Republic and selected European Union countries. The thesis describes theoretically the problematics of financial statements and annual reports in the Czech Republic. It describes financial statements and annual reports in Poland, Slovakia and Germany. It compares the financial statements and the annual reports of the Czech Republic with the financial statements and annual reports in selected countries from a general point of view, in terms of preparation, approval, publication and audit, and, last but not least, from the point of view of criminal liability for non-publication. The general point of view concerns the categories of entities, the content of the financial statements, balance sheets, profit and loss statements, annual reports, consolidated financial statements. The found matches, or the discrepancies between the financial statements and the annual reports, are described and also personal opinion about publication of financial statements and annual reports is presented. Methods of description, comparison, deduction and analysis were used in the text.