Reporting expenses and revenues according to IFRS and Czech accounting legislation in the energy sector
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F22%3A43905699" target="_blank" >RIV/60076658:12510/22:43905699 - isvavai.cz</a>
Result on the web
<a href="http://omp.ef.jcu.cz/index.php/EF/catalog/book/83" target="_blank" >http://omp.ef.jcu.cz/index.php/EF/catalog/book/83</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.32725/978-80-7394-976-1.43" target="_blank" >10.32725/978-80-7394-976-1.43</a>
Alternative languages
Result language
angličtina
Original language name
Reporting expenses and revenues according to IFRS and Czech accounting legislation in the energy sector
Original language description
Energy companies present a segment that is currently being watched very closely.The record energy prices created by the stock market generate multifold profits for thesetypes of companies. Building on historical traditions, customs, and the economic andlegislative environment, accounting regulation in different countries takes place in differentforms and bodies. Currently, the primary accounting standards dominating not only theterritory of the European Union are International Financial Reporting Standards (IFRS). Thecontribution will attempt to analyze the profit and loss statements in this industry for selectedcompanies that report according to International Financial Reporting Standards and Czechaccounting legislation.
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
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2022
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 16th International Scientific Conference INPROFORUM 2022. DIGITALIZATION. Society and Markets, Business and Public Administration
ISBN
978-80-7394-976-1
ISSN
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e-ISSN
2336-6788
Number of pages
8
Pages from-to
293-300
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Oct 3, 2022
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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