Transposition of the directive 2013/34/EU into the Czech accounting legislativ

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26968631%3A_____%2F16%3AN0000016" target="_blank" >RIV/26968631:_____/16:N0000016 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.bivs.cz" target="_blank" >http://www.bivs.cz</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Transposition of the directive 2013/34/EU into the Czech accounting legislativ

Popis výsledku v původním jazyce

Starting January 1, 2016, or during the calendar year of 2016, the EU Member States will be applying the Directive 2013/34/EU of the European Parliament and of the Council for their financial statements for the first time. This Directive replaces the Fourth Council Directive of the EU and enables reducing the administrative burden for micro-, small and medium-sized undertakings. It is extended by including a regulation of consolidated financial statements (This Directive replaces the Sevebth Council Directive of the EU). It also defines categories of undertakings and establishes the fundamental principles they are based on. It modifies the contents and structure of the accounting reports layouts, modifies the measurement of internally produced output. It introduces the management report and the consolidated management report as well as a separate annual report for large undertakings and public-interest entities which are active in the extractive industry or logging of primary forests.

Název v anglickém jazyce

Transposition of the directive 2013/34/EU into the Czech accounting legislativ

Popis výsledku anglicky

Starting January 1, 2016, or during the calendar year of 2016, the EU Member States will be applying the Directive 2013/34/EU of the European Parliament and of the Council for their financial statements for the first time. This Directive replaces the Fourth Council Directive of the EU and enables reducing the administrative burden for micro-, small and medium-sized undertakings. It is extended by including a regulation of consolidated financial statements (This Directive replaces the Sevebth Council Directive of the EU). It also defines categories of undertakings and establishes the fundamental principles they are based on. It modifies the contents and structure of the accounting reports layouts, modifies the measurement of internally produced output. It introduces the management report and the consolidated management report as well as a separate annual report for large undertakings and public-interest entities which are active in the extractive industry or logging of primary forests.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Socioekonomické a humanitní studie

ISSN

1804-6797

e-ISSN

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Svazek periodika

2016

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

6-13

Kód UT WoS článku

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EID výsledku v databázi Scopus

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