Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508659" target="_blank" >RIV/70883521:28120/09:63508659 - 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
Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises
Original language description
The main differences between IAS/IFRS and the Czech accounting standards (ČÚP) lie in accounting procedures, in presentation and reporting. The International Financial Reporting Standards (IAS/IFRS) are not a generally valid rule of law but they can be taken over, to a lower or higher extent, by national or supranational legislations. Approximation of the Czech accounting legislation to IAS/IFRS is not as fast as in the surrounding countries at the moment but in spite of this, a wide range of Czech enterprises make up closures of account in compliance with IAS/IFRS in addition to the corporate statements of balance, which are necessary for the purposes of taxation. These are predominantly enterprises listed on public markets of EU countries which havebeen making statements in accordance with IAS/IFRS compulsorily since 2005, as well as other enterprises, which have decided to make statements according to IAS/IFRS optionally. The analysis of statements of the selected enterprises shows
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
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2009
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 11th International Conference of the Society for Global Business and Economic Development (SGBED)
ISBN
978-0-9797659-5-7
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
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Publisher name
Univerzita Komenského v Bratislave
Place of publication
Bratislava
Event location
Bratislava
Event date
May 27, 2009
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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