Differences In Financial Statements Of Business Entities In The Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00199590" target="_blank" >RIV/62156489:43110/13:00199590 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201361020335" target="_blank" >http://dx.doi.org/10.11118/actaun201361020335</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201361020335" target="_blank" >10.11118/actaun201361020335</a>
Alternative languages
Result language
angličtina
Original language name
Differences In Financial Statements Of Business Entities In The Czech Republic
Original language description
Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the 'normal' business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The eff ects ofthese specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting po
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
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
2013
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
ISSN
1211-8516
e-ISSN
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Volume of the periodical
61
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
335-343
UT code for WoS article
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EID of the result in the Scopus database
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