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
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DOI - Digital Object Identifier
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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
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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
Recent Research in Social Science, Digital Convergence, Manufacturing &Tourism
ISBN
978-1-61804-006-0
ISSN
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e-ISSN
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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
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