The Long-term Assets Reporting in the Czech State Administration Organizations

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 Long-term Assets Reporting in the Czech State Administration Organizations

Popis výsledku v původním jazyce

This paper deals with the long-term assets reporting in the area of the Czech state administration organizations. The long-term assets represent a significant part of the total assets of the public sector entities generally therefore they also require substantial amounts of budget resources. The paper describes the current state of the long-term assets reporting in the Czech state administration organization and analyses the long-term assets figures and their trends. Thanks to the proceeding public finance reform the long-term assets data are prepared under the accrual basis from 2011 in the whole Czech public sector. Moreover these data are revealed to external users obligatorily which both increase their information capability and transparency. On the other hand preliminary findings suggest that these data still are not used for decision-making purposes sufficiently.

Název v anglickém jazyce

The Long-term Assets Reporting in the Czech State Administration Organizations

Popis výsledku anglicky

This paper deals with the long-term assets reporting in the area of the Czech state administration organizations. The long-term assets represent a significant part of the total assets of the public sector entities generally therefore they also require substantial amounts of budget resources. The paper describes the current state of the long-term assets reporting in the Czech state administration organization and analyses the long-term assets figures and their trends. Thanks to the proceeding public finance reform the long-term assets data are prepared under the accrual basis from 2011 in the whole Czech public sector. Moreover these data are revealed to external users obligatorily which both increase their information capability and transparency. On the other hand preliminary findings suggest that these data still are not used for decision-making purposes sufficiently.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

European Financial Systems 2015. Proceedings of the 12th International Scientific Conference

ISBN

9788021079625

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

670-677

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000370679200088