Revenue Recording Comparison
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00130770" target="_blank" >RIV/62156489:43110/08:00130770 - 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
Revenue Recording Comparison
Original language description
Publicly traded companies prepare their consolidated accounts in conformity with the International Accounting Standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and many differences exist between them. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/I
Czech name
Komparace zachycování výnosů v České republice a podle IAS/IFRS
Czech description
Příspěvek je zaměřen na harmonizaci účetnictví v oblasti investiční výstavby. Cílem je analyzovat metodické postupy pro zachyceni a vykazovaní v uvedené oblasti podle národní právní úpravy v České republice a podle IAS/IFRS se zaměřením na vzájemné rozdíly a zejména jejich vliv na hodnoty vykázané v účetních výkazech. Za tímto účelem byl analyzován typický případ stavební smlouvy.
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2008
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis agriculturae et silviculturae Mendelianae Brunensis : Acta of Mendel University of agriculture and forestry Brno = Acta Mendelovy zemědělské a lesnické univerzity v Brně
ISSN
1211-8516
e-ISSN
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Volume of the periodical
LVI
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
11
Pages from-to
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UT code for WoS article
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EID of the result in the Scopus database
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