Project of Updating the Conceptual Framework of the IAS/IFRS and its Influence on the Accounting in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F11%3A00001615" target="_blank" >RIV/46747885:24310/11:00001615 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Project of Updating the Conceptual Framework of the IAS/IFRS and its Influence on the Accounting in the Czech Republic
Original language description
The article is engaged in a comparative analysis of the existing IASB´s framework with the proposal of a new improved version, which is elaborated within the common convergence project of the International Accounting Standards Board (IASB) and the UnitedStates Financial Accounting Standards Board (FASB). After that some inferential conclusions are analysed for accounting in the Czech Republic.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Academica Karviniensia
ISSN
1212-415X
e-ISSN
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Volume of the periodical
2011
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
13
Pages from-to
79-91
UT code for WoS article
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EID of the result in the Scopus database
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