Srovnání účetních výkazů dle české legislativy a US GAAP

Abstract

The aim of the bachelor s work on Comparison of Accounts According to the Czech Legislation and US GAAP is to compare two different accounts. The theoretical part deals with the law, formal charges and a description of individual parts that make up the financial statements compiled according to Czech legislation and in accordance with US generally accepted accounting principles. In the practical part presents financial statements of two companies, for better understanding. At the end of the practice of comparing individual differences in the basic financial statements.