Accounting Reform of Public Finance in the Czech Republic and Its Impact on Municipalities of the Moravian-Silesian Region

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094557" target="_blank" >RIV/61989100:27510/15:86094557 - isvavai.cz</a>

Výsledek na webu

<a href="http://ke.uniza.sk/assets/KONFERENCIA/GlobalizationProceedingsPart-I..pdf" target="_blank" >http://ke.uniza.sk/assets/KONFERENCIA/GlobalizationProceedingsPart-I..pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Accounting Reform of Public Finance in the Czech Republic and Its Impact on Municipalities of the Moravian-Silesian Region

Popis výsledku v původním jazyce

This paper analyses impacts of ongoing accounting reform in the Czech Republic on municipalities in the Moravian-Silesian Region, as a part of the project No. SGS SP2015/80 at Faculty of Economics VŠB-TU Ostrava under the name "Quantification of the Impact of State Accounting Reform in the Czech Republic on Municipalities in the Moravian-Silesian Region and Their Evaluation". The main purpose of the state accounting reform (running since 1st January 2010 - present) is to improve the management and financial control in the public administration and at the same time to enable the preparation of consolidated financial statements of the Czech Republic. The state will become, for the first time in the accounting period of 2015, a consolidating accounting entity, to which all consolidated (subordinate) accounting entities will be obliged to collect and transfer accounting records in newly specified structure and deadlines as well as in newly specified way for the purpose of their aggregation

Název v anglickém jazyce

Accounting Reform of Public Finance in the Czech Republic and Its Impact on Municipalities of the Moravian-Silesian Region

Popis výsledku anglicky

This paper analyses impacts of ongoing accounting reform in the Czech Republic on municipalities in the Moravian-Silesian Region, as a part of the project No. SGS SP2015/80 at Faculty of Economics VŠB-TU Ostrava under the name "Quantification of the Impact of State Accounting Reform in the Czech Republic on Municipalities in the Moravian-Silesian Region and Their Evaluation". The main purpose of the state accounting reform (running since 1st January 2010 - present) is to improve the management and financial control in the public administration and at the same time to enable the preparation of consolidated financial statements of the Czech Republic. The state will become, for the first time in the accounting period of 2015, a consolidating accounting entity, to which all consolidated (subordinate) accounting entities will be obliged to collect and transfer accounting records in newly specified structure and deadlines as well as in newly specified way for the purpose of their aggregation

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

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

15th International Scientific Conference "Globalization and Its Socio-Economic Consequences, Part I.

ISBN

978-80-8154-145-2

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

181-191

Název nakladatele

Žilinská univerzita

Místo vydání

Žilina

Místo konání akce

Rajecke Teplice

Datum konání akce

7. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000371199400024