IDENTIFICATION OF BREACH OF GOING CONCERN ASSUMPTION BY COMPANIES IN BANKRUPTCY

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F15%3A%230000173" target="_blank" >RIV/29142890:_____/15:#0000173 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/61384399:31110/15:00046261

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

IDENTIFICATION OF BREACH OF GOING CONCERN ASSUMPTION BY COMPANIES IN BANKRUPTCY

Popis výsledku v původním jazyce

The Czech accounting legislation defines annual, extraordinary and interim financial statements. The main task of published financial statements is to inform properly the external users. Entities registered in the Commercial register are obliged to publish financial statements not later than the end of the following accounting period into the Collection of Documents. This obligation of publication is based on the EU legislation. The aim of publication is to protect third party, especially business partners in commercial contracts. Unlike other EU countries, the Czech companies often do not comply with the publication requirement in practice. The paper deals with research of entities that have fallen into crisis economic situation and go through insolvency proceedings and answers two basic questions. Do those entities fulfil their legal obligations regarding publication of financial statements? Is it possible to recognize that the company is not a going concern or to recognize that the

Název v anglickém jazyce

IDENTIFICATION OF BREACH OF GOING CONCERN ASSUMPTION BY COMPANIES IN BANKRUPTCY

Popis výsledku anglicky

The Czech accounting legislation defines annual, extraordinary and interim financial statements. The main task of published financial statements is to inform properly the external users. Entities registered in the Commercial register are obliged to publish financial statements not later than the end of the following accounting period into the Collection of Documents. This obligation of publication is based on the EU legislation. The aim of publication is to protect third party, especially business partners in commercial contracts. Unlike other EU countries, the Czech companies often do not comply with the publication requirement in practice. The paper deals with research of entities that have fallen into crisis economic situation and go through insolvency proceedings and answers two basic questions. Do those entities fulfil their legal obligations regarding publication of financial statements? Is it possible to recognize that the company is not a going concern or to recognize that the

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

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 7th International Scientific Conference

ISBN

978-80-7454-482-8

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

1247-1256

Název nakladatele

Tomas Bata University, Zlín

Místo vydání

Czech Republic

Místo konání akce

Czech Republic, Zlín

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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