Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43865723" target="_blank" >RIV/70883521:28120/11:43865723 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting

Original language description

The paper focuses on the consolidation in the Czech Republic and the influence of the international accounting standards on the Czech accounting legislation. The aims are to notice the actual problems associated with the implementing of the accounting reform and drawing up the consolidated financial statements for the Czech Republic. One of the objectives of the reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Unionand 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 to use the experience of international practice. The process of consolidating the financial statements for the Czech Republic is still not completed; they are currently being prepared for their phased implementation. The problems of consolidation are currently in a stage of legislative arrangements and

Czech name

—

Czech description

—

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

—

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)

Publication year

2011

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Journal of Systems applications, Engineering &Development

ISSN

2074-1308

e-ISSN

—

Volume of the periodical

2011

Issue of the periodical within the volume

5

Country of publishing house

GB - UNITED KINGDOM

Number of pages

8

Pages from-to

666-673

UT code for WoS article

—

EID of the result in the Scopus database

—