The Application of International Financial Reporting Standards into Corporations in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F09%3A00029921" target="_blank" >RIV/00216224:14560/09:00029921 - isvavai.cz</a>

Alternative codes found

RIV/70883521:28120/09:63508648

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Application of International Financial Reporting Standards into Corporations in the Czech Republic

Original language description

After the accession to the European Union is a fundamental change in the reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were published in 2005, must be used instead of Czech accounting standards, International Financial Reporting Standards, as well as IFRS. The preparation of financial statements in accordance with IFRS is governed by very different rulesthan those used in accordance with national legislation. IFRS sets out requirements for what and how to report, national legislation addressing what and how to charge. IFRS does not contain a detailed accounting practices, is crucial true and fair view.The research accounts compiled in accordance with IFRS that the preparers of financial statements should focus on issues related to the comparability of financial statements with the correct application.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Volume of the periodical

2009

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

14

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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