Further Steps to Harmonize the Accounting of Business Entities in the Czech Republic with the International Financial Reporting Standards - News from 2016.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097912" target="_blank" >RIV/61989100:27510/16:86097912 - 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

Further Steps to Harmonize the Accounting of Business Entities in the Czech Republic with the International Financial Reporting Standards - News from 2016.

Popis výsledku v původním jazyce

The Act No. 221/2015 Sb., published in Sbírka zákonů (Collection of Laws) on 10 September 2015 with effect from 1 January 2016, made probably the most extensive amendment of the Act No. 563/1991 Sb., on Accounting in the Czech Republic in the past few years. The reason for this amendment was the effort to properly complete the transposition of European Directive 2013/34/EU on annual financial statements, consolidated financial statements and related reports of certain types of undertakings and others. It is mainly the obligation of EU member states to transpose directive 2013/34/EU, which is devoted to the financial statements, into their national laws. Other changes follow from the recodification of private law, and we cannot fail to mention connections to other laws, which were directly affected by the accounting changes such as Act No. 586/1992 Sb., on income tax, Act No. 593/1992 Sb., on reserves for determining the income tax base and Act No. 93/2009 Sb., on auditors. The paper also lists important changes in the accounting and reporting of business entities in the Czech Republic with effect from 1 January 2016.

Název v anglickém jazyce

Further Steps to Harmonize the Accounting of Business Entities in the Czech Republic with the International Financial Reporting Standards - News from 2016.

Popis výsledku anglicky

The Act No. 221/2015 Sb., published in Sbírka zákonů (Collection of Laws) on 10 September 2015 with effect from 1 January 2016, made probably the most extensive amendment of the Act No. 563/1991 Sb., on Accounting in the Czech Republic in the past few years. The reason for this amendment was the effort to properly complete the transposition of European Directive 2013/34/EU on annual financial statements, consolidated financial statements and related reports of certain types of undertakings and others. It is mainly the obligation of EU member states to transpose directive 2013/34/EU, which is devoted to the financial statements, into their national laws. Other changes follow from the recodification of private law, and we cannot fail to mention connections to other laws, which were directly affected by the accounting changes such as Act No. 586/1992 Sb., on income tax, Act No. 593/1992 Sb., on reserves for determining the income tax base and Act No. 93/2009 Sb., on auditors. The paper also lists important changes in the accounting and reporting of business entities in the Czech Republic with effect from 1 January 2016.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Transactions of the Universities of Košice

ISSN

1335-2334

e-ISSN

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Svazek periodika

Neuveden

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

6

Strana od-do

22-27

Kód UT WoS článku

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EID výsledku v databázi Scopus

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