Vlastní kapitál - vykazování a účtování v ČR a SR

Bachelor thesis focuses on comparison of equity in Czech republic and Slovakia. The goal of this thesis is to provide the reader with a clear vision of accounting and reporting of equity in both countries, according to accounting regulations and real cases, which appear in companies.In the teoretical part, the reader is acquainted with each item of equity. A summary of discovered differences represents the transition between teoretical findings and the practical part of the thesis. The practical part gives an image about reporting of real facts associated with equity in notes and statement of changes in equity, which is interesting mainly because of the fact, that its specific form is not defined by any legislation in neither of these compared countries.