The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F11%3APU91081" target="_blank" >RIV/00216305:26510/11:PU91081 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards

Popis výsledku v původním jazyce

Accounting is closely connected with activities of humans. It is generally known and approved that with the ongoing globalization one set of world-surrounding accounting standards are the need. In recent years this is the role of the International Financial Reporting Standards. But on the other hand, a number of discussions are connected with the IFRS adoption. One of the points of interest is the fair value which is preferred measurement base within the IFRS because its application affects a view on financial position and performance of a company substantially. Moreover, in consequence of the financial crisis, some notes that fair value has been one of the reasons of this crisis occurred. In this article, the authors are discussing, besides the application of fair value, the differences between the IFRS and the Czech GAAP which cause the gap between results of performance of company based on the IFRS and based on the Czech accounting standards.

Název v anglickém jazyce

The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards

Popis výsledku anglicky

Accounting is closely connected with activities of humans. It is generally known and approved that with the ongoing globalization one set of world-surrounding accounting standards are the need. In recent years this is the role of the International Financial Reporting Standards. But on the other hand, a number of discussions are connected with the IFRS adoption. One of the points of interest is the fair value which is preferred measurement base within the IFRS because its application affects a view on financial position and performance of a company substantially. Moreover, in consequence of the financial crisis, some notes that fair value has been one of the reasons of this crisis occurred. In this article, the authors are discussing, besides the application of fair value, the differences between the IFRS and the Czech GAAP which cause the gap between results of performance of company based on the IFRS and based on the Czech accounting standards.

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

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

Bulhartelskyj učet: istoria, kovremenost i perpektivy razvitja

ISBN

978-5-9978-0209-7

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

18-27

Název nakladatele

Neuveden

Místo vydání

St. Petersburg, Rusko

Místo konání akce

Petrohrad

Datum konání akce

26. 10. 2010

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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