Depreciation in the Czech Central Government

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F11%3A00452106" target="_blank" >RIV/60162694:G42__/11:00452106 - isvavai.cz</a>
Result on the web
<a href="http://vavtest.unob.cz/registr" target="_blank" >http://vavtest.unob.cz/registr</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Depreciation in the Czech Central Government
Original language description
This paper deals with depreciation of the long-term assets in the terms of the Czech central government entities. In accordance with previous accounting legislature these entities did not depreciate. The situation has changed radically in connection withaccrual basis of accounting adoption. Thus the Czech central government entities are obliged to launch depreciation of the long-term assets from the beginning of 2012. Depreciation implementation assumes a legal framework setting and preparation of practical implementation procedures within the central government entities. The paper introduces results of a research carried out in the Ministry of Defence of the Czech Republic where it concentrated on the present course of the implementation process.
Czech name
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Czech description
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Project
<a href="/en/project/GAP403%2F10%2F0609" target="_blank" >GAP403/10/0609: Accrual Budgeting and Accounting at the Department of Defence of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Recent Researches in Economics and Management Transformation. Proceedings of the 6th IASME/WSEAS International Conference on Economy and Management Transformation (EMTˇ11)
ISBN
978-1-61804-053-4
ISSN
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e-ISSN
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Number of pages
4
Pages from-to
110-113
Publisher name
WSEAS Press
Place of publication
Neuveden
Event location
Angers, France
Event date
Jan 1, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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