Accrual Principle accounting in the context of the Reform of Accounting of Public Finance 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%2F13%3A43870425" target="_blank" >RIV/70883521:28120/13:43870425 - 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
Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic
Original language description
The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development toensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems.
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/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach
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 4th International Conference on Finance, Accounting and Law
ISBN
978-960-474-327-8
ISSN
2227-460X
e-ISSN
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Number of pages
7
Pages from-to
58-64
Publisher name
WSEAS Press
Place of publication
Chania
Event location
Chania
Event date
Aug 27, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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