IMPACT OF DIFFERENT ACCOUNTING SYSTEMS ON EVALUATION OF FINANCIAL POSITION AND PERFORMANCE OF ENTERPRISE

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RIV/60460709:41110/21:85388

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

IMPACT OF DIFFERENT ACCOUNTING SYSTEMS ON EVALUATION OF FINANCIAL POSITION AND PERFORMANCE OF ENTERPRISE

Popis výsledku v původním jazyce

This paper defines the application of International Financial Reporting Standards in the Czech Republic and Germany and focuses on the evaluation of the main differences in accounting methodologies IAS / IFRS and Czech legislation. Already at the beginning there is an assumption that the selected accounting has an impact on enterprise performance. National legislation of Czech Republic is defined in the Act on Accounting 563/1991 Coll., as well as by implementing Decree No. 500/2002 Coll. and Czech Accounting Standards. As in Germany, these national regulations are gradually being influenced by EU legislation, but it has not yet been fully harmonized with IAS / IFRS, which the IASB is working on constantly improving. To make a comparison, a matrix of important aspects of selected accounting systems was compiled, which showed the main differences. These differences identified their impact on the financial situation, performance and basic ratios of financial analysis. Given the focus of the authors, th

Název v anglickém jazyce

IMPACT OF DIFFERENT ACCOUNTING SYSTEMS ON EVALUATION OF FINANCIAL POSITION AND PERFORMANCE OF ENTERPRISE

Popis výsledku anglicky

This paper defines the application of International Financial Reporting Standards in the Czech Republic and Germany and focuses on the evaluation of the main differences in accounting methodologies IAS / IFRS and Czech legislation. Already at the beginning there is an assumption that the selected accounting has an impact on enterprise performance. National legislation of Czech Republic is defined in the Act on Accounting 563/1991 Coll., as well as by implementing Decree No. 500/2002 Coll. and Czech Accounting Standards. As in Germany, these national regulations are gradually being influenced by EU legislation, but it has not yet been fully harmonized with IAS / IFRS, which the IASB is working on constantly improving. To make a comparison, a matrix of important aspects of selected accounting systems was compiled, which showed the main differences. These differences identified their impact on the financial situation, performance and basic ratios of financial analysis. Given the focus of the authors, th

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Oportunities and treats to Current Business Management in Cross-border Comparasion 2019

ISBN

978-3-86367-062-7

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

167-176

Název nakladatele

Verlag der GUC m.b.H.

Místo vydání

Chemnitz, Germany

Místo konání akce

Železná Ruda

Datum konání akce

8. 11. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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