Zveřejňování účetních závěrek a výročních zpráv v obchodních korporacích

Abstract

This bachelor thesis is focused on comparison between method of presenting the financial statements and annual reports applied in the Czech Republic and those applied in Russian Federation, the United States and the Slovak Republic. The aim of this thesis is to compare and point out the differences between those legislations in terms of the content of financial statements, in terms of the way of presenting financial statement and in terms of penalties for non-disclosure of the financial statements or annual reports.