IMPACT OF DIFFERENT ACCOUNTING SYSTEMS ON EVALUATION OF FINANCIAL POSITION AND PERFORMANCE OF ENTERPRISE

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A81203" target="_blank" >RIV/60460709:41110/19:81203 - isvavai.cz</a>
Alternative codes found
RIV/60460709:41110/21:85388
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
IMPACT OF DIFFERENT ACCOUNTING SYSTEMS ON EVALUATION OF FINANCIAL POSITION AND PERFORMANCE OF ENTERPRISE
Original language description
This paper defines the application of International Financial Reporting Standards in the Czech Republic and Germany and focuses on the evaluation of the main differences in accounting methodologies IAS / IFRS and Czech legislation. Already at the beginning there is an assumption that the selected accounting has an impact on enterprise performance. National legislation of Czech Republic is defined in the Act on Accounting 563/1991 Coll., as well as by implementing Decree No. 500/2002 Coll. and Czech Accounting Standards. As in Germany, these national regulations are gradually being influenced by EU legislation, but it has not yet been fully harmonized with IAS / IFRS, which the IASB is working on constantly improving. To make a comparison, a matrix of important aspects of selected accounting systems was compiled, which showed the main differences. These differences identified their impact on the financial situation, performance and basic ratios of financial analysis. Given the focus of the authors, th
Czech name
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Czech description
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Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Oportunities and treats to Current Business Management in Cross-border Comparasion 2019
ISBN
978-3-86367-062-7
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
167-176
Publisher name
Verlag der GUC m.b.H.
Place of publication
Chemnitz, Germany
Event location
Železná Ruda
Event date
Nov 8, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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