The History, the Present and the Development of Accounting in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F09%3A00036551" target="_blank" >RIV/00216224:14560/09:00036551 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The History, the Present and the Development of Accounting in the Czech Republic
Original language description
Due to the transformation of the Czech economy in the 1990s accounting, which was forced to respond to the changes of economic relationships and the ever expanding international integration, has been considerably reformed. The aim of accounting is to provide a fair and true view of the economic reality and also information comparable not only at national but also at international levels. The information obtained by means of accounting brings a view of the financial position, performance and changes in the financial position and as such it is necessary for company management. Important amendments of Czech accounting regulations came in 1993 and 2004; these reacted to the national and the international development. Since 2005 all businesses issuing securities registered at the regulated market for securities in EU member states use International Financial Reporting Standards to produce financial statements.
Czech name
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Czech description
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Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and Accounting, Theory and Practice, Development and Trends.
ISBN
978-9984-45-106-0
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
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Publisher name
University of Latvia, Faculty of Economics and Management.
Place of publication
Riga, Latvia
Event location
Riga, Latvia
Event date
Sep 18, 2008
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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