Transposition of Directive 2013/34/EU on Financial Statements in the Light of the CJ EU Case

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000068" target="_blank" >RIV/26482789:_____/19:N0000068 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf" target="_blank" >https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Transposition of Directive 2013/34/EU on Financial Statements in the Light of the CJ EU Case

Popis výsledku v původním jazyce

Directive 2013/34/EU is a critical piece of EU legislation harmonizing the regime of financial and non-financial reporting in the entire EU, including reporting about Corporate Social Responsibility. Since its transposition deadline expired in 2015, it is feasible and highly illustrative to holistically study its transposition. The legislative and literature review constitutes a solid foundation for research in the Eur-Lex and Curia database. This allows for the extraction of data about whether and how EU member states transposed the Directive 2013/34/EU, in particular about the quantity and quality of national legislative measures that were used, and what critical issues emerged and led up to the top interpretation and application authority, the Court of Justice of EU. There are many questions about the effectiveness and efficiency of Directive 2013/34/EU its transpositions. Their common intersection represents the hypothesis that national transposition strategies along with the case law of the Court of Justice of EU conveys a message. This message not only testifies about already emerged issues and leads to suggestions for improvements, but in addition offers a very interesting perspective about various shades of modern European integration. Indeed, the comparative and critical Meta-Analysis of national transposition measures and issues, refreshed by Socratic questioning, centered around such a hypothesis brings pioneering results in the form of a very colourful picture worthy of further studies.

Název v anglickém jazyce

Transposition of Directive 2013/34/EU on Financial Statements in the Light of the CJ EU Case

Popis výsledku anglicky

Directive 2013/34/EU is a critical piece of EU legislation harmonizing the regime of financial and non-financial reporting in the entire EU, including reporting about Corporate Social Responsibility. Since its transposition deadline expired in 2015, it is feasible and highly illustrative to holistically study its transposition. The legislative and literature review constitutes a solid foundation for research in the Eur-Lex and Curia database. This allows for the extraction of data about whether and how EU member states transposed the Directive 2013/34/EU, in particular about the quantity and quality of national legislative measures that were used, and what critical issues emerged and led up to the top interpretation and application authority, the Court of Justice of EU. There are many questions about the effectiveness and efficiency of Directive 2013/34/EU its transpositions. Their common intersection represents the hypothesis that national transposition strategies along with the case law of the Court of Justice of EU conveys a message. This message not only testifies about already emerged issues and leads to suggestions for improvements, but in addition offers a very interesting perspective about various shades of modern European integration. Indeed, the comparative and critical Meta-Analysis of national transposition measures and issues, refreshed by Socratic questioning, centered around such a hypothesis brings pioneering results in the form of a very colourful picture worthy of further studies.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings 7th International Scientific Conference IFRS: GLOBAL RULES &amp; LOCAL USE - BEYOND THE NUMBERS

ISBN

978-80-87956-96-0

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

53-66

Název nakladatele

Metropolitan University Prague Press &amp; Anglo-American University

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

10. 10. 2019

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000649685400004