Conversion Czech Financial Statements into IFRS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870307" target="_blank" >RIV/70883521:28120/13:43870307 - 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
Conversion Czech Financial Statements into IFRS
Original language description
The aim of this paper is to explain the process of conversion Czech financial statements into International Financial Reporting Standards (IFRS). The harmonization in European Union and significant differences between IFRS and Czech accounting legislation are summarized at the beginning of this paper and then the separate step of conversion financial statements is described. At the end of the paper the practical issues in the conversion into IFRS are discussed.
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
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2013
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 6th International Scientific Conference Finance and the performance of firms in science, education, and practice
ISBN
978-80-7454-246-6
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
771-781
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 25, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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