| Autor: |
Samseliová, Simona |
| Přispěvatelé: |
Valášková, Mariana, Skálová, Jana |
| Jazyk: |
slovenština |
| Rok vydání: |
2015 |
| Předmět: |
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| Popis: |
The bachelor's thesis is focused on the theme of development of accounting in Slovakia. The thesis is divided into four main chapters. The aim of the first chapter is to define the complex accounting system and provide the basic understanding of this area. The second part chronologically describes the historical process of formation and development of accounting system in generally. It is also devoted to important milestones in the evolution of Slovak accounting legislation, which is terminated by summary of currently valid legal standards. The third chapter follows the topic and it focuses on the international harmonization within the European Community. The last and final section deals with practical view on accounting. It shows accounting statements requirements and changes in legislation following the implementation of EU Council Directive. These changes are attributed to the harmonization process, which the Slovak republic is a part of. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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