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Czech Accounting Legislation – Convergence with IFRS?

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F24%3A43909022" target="_blank" >RIV/60076658:12510/24:43909022 - isvavai.cz</a>

  • Result on the web

    <a href="https://inproforum.ef.jcu.cz/artkey/inf-990000-0900_Proceedings.php" target="_blank" >https://inproforum.ef.jcu.cz/artkey/inf-990000-0900_Proceedings.php</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.32725/978-80-7694-102-1.45" target="_blank" >10.32725/978-80-7694-102-1.45</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Czech Accounting Legislation – Convergence with IFRS?

  • Original language description

    The long-term process of harmonization of Czech accounting legislation andelements of International Financial Reporting Standards should culminate in an amendmentto the Accounting Act. Unfortunately, its final form and validity are constantly postponed,and so far, unofficial sources speak of a deadline of 2027. The paper will outline the maindirections already incorporated into accounting legislation from 2024 and other breakthroughareas for the Czech accounting environment in which IFRS/IAS principles will be applied.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2024

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    INPROFORUM 2024. Proceedings of the 18th International Scientific Conference INPROFORUM. Entrepreneurship for Sustainability

  • ISBN

    978-80-7694-102-1

  • ISSN

  • e-ISSN

    2336-6788

  • Number of pages

    9

  • Pages from-to

    312-320

  • Publisher name

    Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

  • Place of publication

    České Budějovice

  • Event location

    České Budějovice

  • Event date

    Nov 7, 2024

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article