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
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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
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
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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
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