ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002375" target="_blank" >RIV/47813059:19520/13:#0002375 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION
Original language description
This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use ofIFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
O - Projekt operacniho programu
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 8th International Conference Accounting and Management Information Systems research, education and practice: challanges and opportunities (AMIS 2013)
ISBN
—
ISSN
2247-6245
e-ISSN
—
Number of pages
15
Pages from-to
783-797
Publisher name
The Bucharest University of Economic Studies
Place of publication
Bucharest
Event location
Bucharest
Event date
Jun 12, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—