The obligation of the statutory and supervisory bodies of companies in relation to the publishing of accounting information

The theoretical part of the diploma thesis is focused on the definition of accounting information, namely the financial statements and annual reports. Attention is also paid to the accounting principles and requirements which are placed in preparation and publication of financial statements, then the possible sanctions threatened in the event of default this legal responsibility. The practical part is focused on companies that the financial statements and annual reports not published. The practical part is based on own research of the commercial register and the questionnaire research.