The Application of International Financial Reporting Standards into Corporations in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F09%3A00029921" target="_blank" >RIV/00216224:14560/09:00029921 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/70883521:28120/09:63508648

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Application of International Financial Reporting Standards into Corporations in the Czech Republic

Popis výsledku v původním jazyce

After the accession to the European Union is a fundamental change in the reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were published in 2005, must be used instead of Czech accounting standards, International Financial Reporting Standards, as well as IFRS. The preparation of financial statements in accordance with IFRS is governed by very different rulesthan those used in accordance with national legislation. IFRS sets out requirements for what and how to report, national legislation addressing what and how to charge. IFRS does not contain a detailed accounting practices, is crucial true and fair view.The research accounts compiled in accordance with IFRS that the preparers of financial statements should focus on issues related to the comparability of financial statements with the correct application.

Název v anglickém jazyce

The Application of International Financial Reporting Standards into Corporations in the Czech Republic

Popis výsledku anglicky

After the accession to the European Union is a fundamental change in the reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were published in 2005, must be used instead of Czech accounting standards, International Financial Reporting Standards, as well as IFRS. The preparation of financial statements in accordance with IFRS is governed by very different rulesthan those used in accordance with national legislation. IFRS sets out requirements for what and how to report, national legislation addressing what and how to charge. IFRS does not contain a detailed accounting practices, is crucial true and fair view.The research accounts compiled in accordance with IFRS that the preparers of financial statements should focus on issues related to the comparability of financial statements with the correct application.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název periodika

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Svazek periodika

2009

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

14

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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