Process and Output Analysis of the Consolidated Financial Statements for the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10242923" target="_blank" >RIV/61989100:27510/19:10242923 - 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
Process and Output Analysis of the Consolidated Financial Statements for the Czech Republic
Original language description
The paper deals with the analysis of the last phase of state accounting reform which is the process of preparing financial statements for the Czech Republic (case study). The description method was used to define the legislative framework for the preparation of the consolidated financial statements for the whole of the Czech Republic, which consists of the Summary Statement of State Assets and Liabilities, the Summary Statement of Expenditures and Revenues of the State and the Notes. Furthermore, the paper presents an analysis of the structure of the consolidation unit of the Czech Republic in the years 2015-2017.
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
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 13th International Scientific Conference Public Economics and Administrations : 10th –11th September 2019, Ostrava, Czech Republic
ISBN
978-80-248-4356-8
ISSN
1805-9104
e-ISSN
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Number of pages
12
Pages from-to
222-233
Publisher name
Vysoká škola báňská - Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 10, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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