The Long-term Assets Reporting in the Czech State Administration Organizations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00084938" target="_blank" >RIV/00216224:14560/15:00084938 - 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 Long-term Assets Reporting in the Czech State Administration Organizations
Original language description
This paper deals with the long-term assets reporting in the area of the Czech state administration organizations. The long-term assets represent a significant part of the total assets of the public sector entities generally therefore they also require substantial amounts of budget resources. The paper describes the current state of the long-term assets reporting in the Czech state administration organization and analyses the long-term assets figures and their trends. Thanks to the proceeding public finance reform the long-term assets data are prepared under the accrual basis from 2011 in the whole Czech public sector. Moreover these data are revealed to external users obligatorily which both increase their information capability and transparency. On the other hand preliminary findings suggest that these data still are not used for decision-making purposes sufficiently.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2015. Proceedings of the 12th International Scientific Conference
ISBN
9788021079625
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
670-677
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000370679200088

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