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The current state of the application of international accounting standards 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%3A43865721" target="_blank" >RIV/70883521:28120/11:43865721 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The current state of the application of international accounting standards in the Czech Republic

  • Original language description

    This article deals with the current state of the application of international accounting standards in the Czech accounting legislation. This article aims to highlight the potential problems associated with the implementing of state accounting and drawingup the consolidated financial statements for the Czech Republic. The process of consolidating the financial statements of the Czech Republic is still not completed, are currently being made for its phased implementation. The fundamental problem of consolidation is currently in a stage of legislative arrangements. Based on the research are analyzed in the article areas, which must deal with an entity in connection with the ongoing financial reform.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

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

    Recent Research in Social Science, Digital Convergence, Manufacturing &Tourism

  • ISBN

    978-1-61804-006-0

  • ISSN

  • e-ISSN

  • Number of pages

    6

  • Pages from-to

    81-86

  • Publisher name

    WSEAS Press

  • Place of publication

    Montreux

  • Event location

    Lanzarote, Canary Islands

  • Event date

    May 27, 2011

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article