Comparison of accounting and reporting of equity securities from the perspective of an investor in the Czech Republic and Russia

This bachelor thesis deals with the issue of equity securities in the Czech Republic and in the Russian Federation. The aim is to compare accounting and reporting of equity securities from the investor's point of view according to Czech and Russian legislation. The thesis is divided into theoretical and practical parts. The theoretical part gives clear information about the definition of securities in the legislation of both countries, describes methods of valuation and lastly focuses on the analysis of the accounting and reporting of equity securities in both accounting systems. The practical part demonstrates this issue on the examples of real companies