Approach to Valuation of Assets in Czech Accounting, Comparison to IFRS and Impacts on Controlling Process of SME´s.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F13%3A%230000025" target="_blank" >RIV/04274644:_____/13:#0000025 - 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

Approach to Valuation of Assets in Czech Accounting, Comparison to IFRS and Impacts on Controlling Process of SME´s.

Popis výsledku v původním jazyce

The International harmonisation strategy in the area of accounting legislation in member states of the European Union. Trust in financial markets plays a significant role in the decision making of all entities involved, and accounting should provide reliable data, which are a basis for such decision making. The current valid legislation in the Czech Republic requires that those accounting units that issue securities registered at the regulated security market in the member states of the European Union apply the set of the IFRS standards. Thus, the obligation to report in such a way only applies to the above-mentioned companies. In spite of this fact the number of companies that compile their financial statements in compliance with the IFRS voluntarily is increasing. Due to this so-called double reporting there are differences between the financial statements prepared in compliance with the IFRS and those prepared in compliance with the Czech accounting legislation.

Název v anglickém jazyce

Approach to Valuation of Assets in Czech Accounting, Comparison to IFRS and Impacts on Controlling Process of SME´s.

Popis výsledku anglicky

The International harmonisation strategy in the area of accounting legislation in member states of the European Union. Trust in financial markets plays a significant role in the decision making of all entities involved, and accounting should provide reliable data, which are a basis for such decision making. The current valid legislation in the Czech Republic requires that those accounting units that issue securities registered at the regulated security market in the member states of the European Union apply the set of the IFRS standards. Thus, the obligation to report in such a way only applies to the above-mentioned companies. In spite of this fact the number of companies that compile their financial statements in compliance with the IFRS voluntarily is increasing. Due to this so-called double reporting there are differences between the financial statements prepared in compliance with the IFRS and those prepared in compliance with the Czech accounting legislation.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

21st Interdisciplinary Information Management Talks (IDIMT)

ISBN

9783990330838

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

343-350

Název nakladatele

Johannes Kepler Universität

Místo vydání

Linz, Austria

Místo konání akce

Prague

Datum konání akce

11. 9. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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