Specifika účetních informací v zahraniční dceřiné společnosti v České republice

Abstract

The diploma thesis „Specifics of Accounting Information in a Foreign Subsidiary in the Czech Republic” deals with specifics of accounting information in a selected company X. It is a subsidiary company which has its parent company in the Netherlands. The diploma thesis deals with the problematics of the Czech and Dutch accounting system and then compares and presents these problematics on a specific subsidiary in the Czech Republic. In the context of group accounting, the subsidiary has to follow the Dutch accounting system on the basis of which it reports to the parent company abroad. The theoretical part of the thesis is focused on the definition of accounting and its legislation in the Czech Republic and the Netherlands. The practical part of the thesis follows the theoretical part of the thesis, where the general facts are applied in practice on specific cases of the operation of the selected company X.