Current problems of consolidation in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43865665" target="_blank" >RIV/70883521:28120/11:43865665 - 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
Current problems of consolidation in the Czech Republic
Original language description
Consolidation is currently a very topical term related to the ongoing accounting reform in the public finance field. The final stage of this reform consists in the implementation of state accounting and preparation of consolidated financial statements for the Czech Republic. One of the objectives of this reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Union and international entities, including foreign investors. Further aim of the reform is to approach public sector accounting to methods and procedures known from the business accounting and use the experience of international practice. Due to this reason, the paper is focused on the analysis of the differences inthe concept of consolidation of partnerships in the Czech legal environment and IFRS. The presented analysis is crucial for understanding the entire difficult process of reform and consolidation in the public sector at state level ? the C
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
2011
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 5th International Scientific Conference Finance and the Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-020-2
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
542-550
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 28, 2011
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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