Research in the field of IAS/IFRS - a comparison of the IAS/IFRS accounting system with the accounting system based on the Czech Republic legislation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F09%3A00502154" target="_blank" >RIV/49777513:23510/09:00502154 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Research in the field of IAS/IFRS - a comparison of the IAS/IFRS accounting system with the accounting system based on the Czech Republic legislation

Popis výsledku v původním jazyce

Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these variations in the area of valuation bases, accounting elements, goals of financial reporting, formal aspects of accounting, financial reporting statements etc. This contribution tries to identify the main divergences between Czech accounting system and IAS/IFRS. The solutions of individual problems according US GAAP is signed only by selected areas for reserved degree of application in the Czech republic.

Název v anglickém jazyce

Research in the field of IAS/IFRS - a comparison of the IAS/IFRS accounting system with the accounting system based on the Czech Republic legislation

Popis výsledku anglicky

Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these variations in the area of valuation bases, accounting elements, goals of financial reporting, formal aspects of accounting, financial reporting statements etc. This contribution tries to identify the main divergences between Czech accounting system and IAS/IFRS. The solutions of individual problems according US GAAP is signed only by selected areas for reserved degree of application in the Czech republic.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název statě ve sborníku

Global Conference on Business and Finance Proceedings

ISBN

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ISSN

1931-0285

e-ISSN

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Počet stran výsledku

14

Strana od-do

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Název nakladatele

The Institute for Business and Finance Research

Místo vydání

San Jose, Costa Rica

Místo konání akce

San Jose, Costa Rica

Datum konání akce

30. 5. 2009

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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