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This paper deals with the issue of current changes in accounting legislation in the context of international harmonization. The ever-increasing process of globalization, development of international co-operation, foreign participation in domestic enterprises, and capital ties lead to the need to harmonize information from financial reporting so that it is internationally comparable. The paper aims to describe changes in the accounting of accounting entities resulting from the amendment of the Czech accounting legislation with effect from 1 January 2016. The new accounting regulation of the Czech legislation enabled the implementation of the European Union legislation, European Directive No. 2013/34/EU in particular, and increased compatibility with IAS/IFRS accounting system, which corresponds with the general efforts to harmonize accounting systems.

FINANCIAL ACCOUNTING OF THE CZECH REPUBLIC IN THE CONTEXT OF INTERNATIONAL HARMONIZATION