European e-Justice Portal - Reality of Electronic One-Stop-Shop for Publication of Financial Statements in the EU

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25940082%3A_____%2F17%3AN0000008" target="_blank" >RIV/25940082:_____/17:N0000008 - isvavai.cz</a>
Result on the web
<a href="http://car.aauni.edu/wp-content/uploads/Proceedings-from-the-AAU-Conference-IFRS-Prague-2017.pdf" target="_blank" >http://car.aauni.edu/wp-content/uploads/Proceedings-from-the-AAU-Conference-IFRS-Prague-2017.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
European e-Justice Portal - Reality of Electronic One-Stop-Shop for Publication of Financial Statements in the EU
Original language description
Almost ten years ago, the Directive 2009/101/EC brought the concept of a central EU platform for law and business information from the EU member states - the European e-Justice portal. Further, the Directive 2013/34/EU then developed the demand for the publication of financial statements. This interrelated e-publication of financial statements fits in the Europe 2020 strategy as well as in the EU and national legal frameworks. However, does it truly operate vis-a-vis financial statements? General exploration of the national business registers section of the European e-Justice portal, as well as Czech national case studies reflecting the post-recodification Czech Commercial Register framework and operation, reveals that the reality is far from perfection. Perhaps the EU is reaching the digital single internal market, but still a reliable, free and electronic availability of financial statements of all subjects from the EU is more a myth than reality. This demonstrates the persistent discrepancies in both the approaches and commitment to free e-publication of financial statements in EU member states and suggests that Europe 2020 visions in this arena can become rather chimeras.
Czech name
—
Czech description
—

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
IFRS: Global Rules and Local Use: Proceedings of the 5th International Scientific Conference
ISBN
978-80-906585-4-7
ISSN
—
e-ISSN
—
Number of pages
14
Pages from-to
98-111
Publisher name
Anglo-americká vysoká škola, z.ú.
Place of publication
Praha
Event location
Praha
Event date
Oct 20, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000431393100007

Similar results(10)