Finanční aktiva v účetní závěrce investora v ČR a SRN

The aim of this thesis is the comparison of the accounting systems in the Czech Republic and the Federal Republic of Germany with a focus on financial assets from the investor's perspective. Although both countries being members of the European Union successfully implemented the European Directive no. 2013/34/EU, we can hardly address comparability financial reporting in financial assets. Firstly, the thesis defines the generally accepted accounting principles and legal regulation of accounting procedure on which the accounting system of examined countries are based. Afterwards, each balance sheet position of financial assets will be described. The most important issue of this thesis is the valuation of financial assets, which differs across accounting systems. The practical part contains an analysis of the financial statements of significant companies from both countries, focusing on the balance sheet position and valuation methods. The thesis intent to demonstrate the diametrical differences in the valuation of financial assets, even though they are consistent with the EU legislation.