European e-Justice Portal - Reality of Electronic One-Stop-Shop for Publication of Financial Statements in the EU

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25940082%3A_____%2F17%3AN0000008" target="_blank" >RIV/25940082:_____/17:N0000008 - isvavai.cz</a>

Výsledek na webu

<a href="http://car.aauni.edu/wp-content/uploads/Proceedings-from-the-AAU-Conference-IFRS-Prague-2017.pdf" target="_blank" >http://car.aauni.edu/wp-content/uploads/Proceedings-from-the-AAU-Conference-IFRS-Prague-2017.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

European e-Justice Portal - Reality of Electronic One-Stop-Shop for Publication of Financial Statements in the EU

Popis výsledku v původním jazyce

Almost ten years ago, the Directive 2009/101/EC brought the concept of a central EU platform for law and business information from the EU member states - the European e-Justice portal. Further, the Directive 2013/34/EU then developed the demand for the publication of financial statements. This interrelated e-publication of financial statements fits in the Europe 2020 strategy as well as in the EU and national legal frameworks. However, does it truly operate vis-a-vis financial statements? General exploration of the national business registers section of the European e-Justice portal, as well as Czech national case studies reflecting the post-recodification Czech Commercial Register framework and operation, reveals that the reality is far from perfection. Perhaps the EU is reaching the digital single internal market, but still a reliable, free and electronic availability of financial statements of all subjects from the EU is more a myth than reality. This demonstrates the persistent discrepancies in both the approaches and commitment to free e-publication of financial statements in EU member states and suggests that Europe 2020 visions in this arena can become rather chimeras.

Název v anglickém jazyce

European e-Justice Portal - Reality of Electronic One-Stop-Shop for Publication of Financial Statements in the EU

Popis výsledku anglicky

Almost ten years ago, the Directive 2009/101/EC brought the concept of a central EU platform for law and business information from the EU member states - the European e-Justice portal. Further, the Directive 2013/34/EU then developed the demand for the publication of financial statements. This interrelated e-publication of financial statements fits in the Europe 2020 strategy as well as in the EU and national legal frameworks. However, does it truly operate vis-a-vis financial statements? General exploration of the national business registers section of the European e-Justice portal, as well as Czech national case studies reflecting the post-recodification Czech Commercial Register framework and operation, reveals that the reality is far from perfection. Perhaps the EU is reaching the digital single internal market, but still a reliable, free and electronic availability of financial statements of all subjects from the EU is more a myth than reality. This demonstrates the persistent discrepancies in both the approaches and commitment to free e-publication of financial statements in EU member states and suggests that Europe 2020 visions in this arena can become rather chimeras.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

IFRS: Global Rules and Local Use: Proceedings of the 5th International Scientific Conference

ISBN

978-80-906585-4-7

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

98-111

Název nakladatele

Anglo-americká vysoká škola, z.ú.

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

20. 10. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000431393100007