Financial Statements of the Public Sector Entities and Their Utilisation for Economic Management

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F12%3A00480049" target="_blank" >RIV/60162694:G42__/12:00480049 - 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
Financial Statements of the Public Sector Entities and Their Utilisation for Economic Management
Original language description
This paper concentrates on financial statements of the public sector entities and their possible utilisation for the purposes of economic management. Firstly the paper analyses structure and the content of financial statements in relation to accounting reform, as proceeding nowadays in the Czech public sector. This reform has influenced structure and content of financial statements significantly. Further, the paper deals with economic management in the public sector, explains some principal terms and introduces main findings of a survey undertaken among economic managers in the Ministry of Defence of the Czech Republic.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
KA - Militarism
OECD FORD branch
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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
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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