Introducing the Accounting Reform 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%2F15%3A43874053" target="_blank" >RIV/70883521:28120/15:43874053 - 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
Introducing the Accounting Reform of Public Finance in the Czech Republic
Original language description
The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities.
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)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
World academy of science, engineering and technology
ISBN
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ISSN
1307-6892
e-ISSN
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Number of pages
5
Pages from-to
580-584
Publisher name
WASET-World academy of science, engineering and technology
Place of publication
Paris
Event location
Lisabon
Event date
Apr 16, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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