ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION

Popis výsledku v původním jazyce

This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use ofIFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec

Název v anglickém jazyce

ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION

Popis výsledku anglicky

This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use ofIFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec

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

O - Projekt operacniho programu

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 8th International Conference Accounting and Management Information Systems research, education and practice: challanges and opportunities (AMIS 2013)

ISBN

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ISSN

2247-6245

e-ISSN

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Počet stran výsledku

15

Strana od-do

783-797

Název nakladatele

The Bucharest University of Economic Studies

Místo vydání

Bucharest

Místo konání akce

Bucharest

Datum konání akce

12. 6. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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