Final Phase of the Implementation of Accounting Reform of Public Finances in the Czech Republic - Accounting Consolidation of the State
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236446" target="_blank" >RIV/61989100:27510/17:10236446 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Final Phase of the Implementation of Accounting Reform of Public Finances in the Czech Republic - Accounting Consolidation of the State
Original language description
This paper deals with individual phases of securing state accounting in the Czech Republic. The description method was used to define the legislative framework for the preparation of financial statements for the whole Czech Republic, the consolidation phases and methods and the consolidation unit of the Czech Republic. The paper also presents the structure of financial statements of the Czech Republic, which consists of Summary Statement of State Assets and Liabilities, Summary Statement of State Expenditures and Revenues and notes for the Czech Republic, including an analysis of the main outputs from these financial statements, which represent the overall financial situation of the state.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Public Economics and Administration 2017 : proceedings of the 12th international scientific conference : September 12-13, 2017, Ostrava, Czech Republic
ISBN
978-80-248-4131-1
ISSN
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e-ISSN
neuvedeno
Number of pages
7
Pages from-to
171-177
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 12, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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