Transposition of Directive 2013/34/EU on Financial Statements in the Light of the CJ EU Case
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000068" target="_blank" >RIV/26482789:_____/19:N0000068 - isvavai.cz</a>
Result on the web
<a href="https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf" target="_blank" >https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Transposition of Directive 2013/34/EU on Financial Statements in the Light of the CJ EU Case
Original language description
Directive 2013/34/EU is a critical piece of EU legislation harmonizing the regime of financial and non-financial reporting in the entire EU, including reporting about Corporate Social Responsibility. Since its transposition deadline expired in 2015, it is feasible and highly illustrative to holistically study its transposition. The legislative and literature review constitutes a solid foundation for research in the Eur-Lex and Curia database. This allows for the extraction of data about whether and how EU member states transposed the Directive 2013/34/EU, in particular about the quantity and quality of national legislative measures that were used, and what critical issues emerged and led up to the top interpretation and application authority, the Court of Justice of EU. There are many questions about the effectiveness and efficiency of Directive 2013/34/EU its transpositions. Their common intersection represents the hypothesis that national transposition strategies along with the case law of the Court of Justice of EU conveys a message. This message not only testifies about already emerged issues and leads to suggestions for improvements, but in addition offers a very interesting perspective about various shades of modern European integration. Indeed, the comparative and critical Meta-Analysis of national transposition measures and issues, refreshed by Socratic questioning, centered around such a hypothesis brings pioneering results in the form of a very colourful picture worthy of further studies.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Conference Proceedings 7th International Scientific Conference IFRS: GLOBAL RULES & LOCAL USE - BEYOND THE NUMBERS
ISBN
978-80-87956-96-0
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
53-66
Publisher name
Metropolitan University Prague Press & Anglo-American University
Place of publication
Praha
Event location
Praha
Event date
Oct 10, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000649685400004