Accounting Reform of Public Finance in the Czech Republic and Its Impact on Municipalities of the Moravian-Silesian Region
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094557" target="_blank" >RIV/61989100:27510/15:86094557 - isvavai.cz</a>
Result on the web
<a href="http://ke.uniza.sk/assets/KONFERENCIA/GlobalizationProceedingsPart-I..pdf" target="_blank" >http://ke.uniza.sk/assets/KONFERENCIA/GlobalizationProceedingsPart-I..pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Accounting Reform of Public Finance in the Czech Republic and Its Impact on Municipalities of the Moravian-Silesian Region
Original language description
This paper analyses impacts of ongoing accounting reform in the Czech Republic on municipalities in the Moravian-Silesian Region, as a part of the project No. SGS SP2015/80 at Faculty of Economics VŠB-TU Ostrava under the name "Quantification of the Impact of State Accounting Reform in the Czech Republic on Municipalities in the Moravian-Silesian Region and Their Evaluation". The main purpose of the state accounting reform (running since 1st January 2010 - present) is to improve the management and financial control in the public administration and at the same time to enable the preparation of consolidated financial statements of the Czech Republic. The state will become, for the first time in the accounting period of 2015, a consolidating accounting entity, to which all consolidated (subordinate) accounting entities will be obliged to collect and transfer accounting records in newly specified structure and deadlines as well as in newly specified way for the purpose of their aggregation
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
15th International Scientific Conference "Globalization and Its Socio-Economic Consequences, Part I.
ISBN
978-80-8154-145-2
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
181-191
Publisher name
Žilinská univerzita
Place of publication
Žilina
Event location
Rajecke Teplice
Event date
Oct 7, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000371199400024