Research in the field of IAS/IFRS - a comparison of the IAS/IFRS accounting system with the accounting system based on the Czech Republic legislation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F09%3A00502154" target="_blank" >RIV/49777513:23510/09:00502154 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Research in the field of IAS/IFRS - a comparison of the IAS/IFRS accounting system with the accounting system based on the Czech Republic legislation
Original language description
Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these variations in the area of valuation bases, accounting elements, goals of financial reporting, formal aspects of accounting, financial reporting statements etc. This contribution tries to identify the main divergences between Czech accounting system and IAS/IFRS. The solutions of individual problems according US GAAP is signed only by selected areas for reserved degree of application in the Czech republic.
Czech name
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Czech description
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Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Global Conference on Business and Finance Proceedings
ISBN
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ISSN
1931-0285
e-ISSN
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Number of pages
14
Pages from-to
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Publisher name
The Institute for Business and Finance Research
Place of publication
San Jose, Costa Rica
Event location
San Jose, Costa Rica
Event date
May 30, 2009
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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