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
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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
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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
Central European Conference in Finance and Economics : CEFE 2015 : September 30 - October 1, 2015, Herľany
ISBN
978-80-553-2467-8
ISSN
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e-ISSN
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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
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