Financial Reporting of the Organizations in Not-for-profit Service Sector in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F17%3A00004367" target="_blank" >RIV/46747885:24310/17:00004367 - isvavai.cz</a>
Result on the web
<a href="https://sgemworld.at/ssgemlib/spip.php?rubrique66" target="_blank" >https://sgemworld.at/ssgemlib/spip.php?rubrique66</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2017/13" target="_blank" >10.5593/sgemsocial2017/13</a>

Result language
angličtina
Original language name
Financial Reporting of the Organizations in Not-for-profit Service Sector in the Czech Republic
Original language description
The paper deals with financial reporting of not-for-profit organizations in the Czech Republic. The problem is illustrated by the example of two pre-school educational institutions operating in the same town, in one case it is a non-governmental organization and the other one is a state organization. The aims of the paper are: firstly, to identify main differences in financial reporting specific to a particular area of two selected accounting units mentioned above, secondly, to identify main differences in sources of finance of these entities, thirdly, looking in depth at selected items of financial statements of each organisation to evaluate the economic situation of the entity using selected financial indicators. The empiric data was obtained from annual reports of the selected entities. Based on the analysed data, the synthesis of the impacts of different regulation and reporting on financial position of two selected entities was made.
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
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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