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Quantification of the Impact of Accounting Reform in the Czech Republic on Municipalities in the Moravian-Silesian Region and Their Evaluation

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094587" target="_blank" >RIV/61989100:27510/15:86094587 - isvavai.cz</a>

  • Result on the web

    <a href="https://dl.dropboxusercontent.com/u/50973746/Zbornik%20CEFE.pdf" target="_blank" >https://dl.dropboxusercontent.com/u/50973746/Zbornik%20CEFE.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Quantification of the Impact of Accounting Reform in the Czech Republic on Municipalities in the Moravian-Silesian Region and Their Evaluation

  • Original language description

    As a part of the project No. SGS SP2015/80 conducted at Faculty of Economics VŠB-TU Ostrava, this paper analyses, quantifies and evaluates the impact of accounting reform in the Czech Republic on municipalities in the Moravian-Silesian Region. The main aim of the ongoing reform, which begun in 2010, is the improvement of financial management and control in the public administration while allowing preparation of consolidated financial statements of the whole Czech Republic. The reform brought the municipalities a number of changes (in legislation, implementation of new accounting, valuation and depreciation methods and ways of reporting), including problems with their application.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

    Central European Conference in Finance and Economics : CEFE 2015 : September 30 - October 1, 2015, Herľany

  • ISBN

    978-80-553-2467-8

  • ISSN

  • e-ISSN

  • Number of pages

    11

  • Pages from-to

    211-221

  • Publisher name

    Technical University of Košice

  • Place of publication

    Košice

  • Event location

    Herľany

  • Event date

    Sep 30, 2015

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article