The History, the Present and the Development of Accounting in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The History, the Present and the Development of Accounting in the Czech Republic

Popis výsledku v původním jazyce

Due to the transformation of the Czech economy in the 1990s accounting, which was forced to respond to the changes of economic relationships and the ever expanding international integration, has been considerably reformed. The aim of accounting is to provide a fair and true view of the economic reality and also information comparable not only at national but also at international levels. The information obtained by means of accounting brings a view of the financial position, performance and changes in the financial position and as such it is necessary for company management. Important amendments of Czech accounting regulations came in 1993 and 2004; these reacted to the national and the international development. Since 2005 all businesses issuing securities registered at the regulated market for securities in EU member states use International Financial Reporting Standards to produce financial statements.

Název v anglickém jazyce

The History, the Present and the Development of Accounting in the Czech Republic

Popis výsledku anglicky

Due to the transformation of the Czech economy in the 1990s accounting, which was forced to respond to the changes of economic relationships and the ever expanding international integration, has been considerably reformed. The aim of accounting is to provide a fair and true view of the economic reality and also information comparable not only at national but also at international levels. The information obtained by means of accounting brings a view of the financial position, performance and changes in the financial position and as such it is necessary for company management. Important amendments of Czech accounting regulations came in 1993 and 2004; these reacted to the national and the international development. Since 2005 all businesses issuing securities registered at the regulated market for securities in EU member states use International Financial Reporting Standards to produce financial statements.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and Accounting, Theory and Practice, Development and Trends.

ISBN

978-9984-45-106-0

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

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Název nakladatele

University of Latvia, Faculty of Economics and Management.

Místo vydání

Riga, Latvia

Místo konání akce

Riga, Latvia

Datum konání akce

18. 9. 2008

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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