Final Phase of the Implementation of Accounting Reform of Public Finances in the Czech Republic - Accounting Consolidation of the State

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236446" target="_blank" >RIV/61989100:27510/17:10236446 - 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

Final Phase of the Implementation of Accounting Reform of Public Finances in the Czech Republic - Accounting Consolidation of the State

Popis výsledku v původním jazyce

This paper deals with individual phases of securing state accounting in the Czech Republic. The description method was used to define the legislative framework for the preparation of financial statements for the whole Czech Republic, the consolidation phases and methods and the consolidation unit of the Czech Republic. The paper also presents the structure of financial statements of the Czech Republic, which consists of Summary Statement of State Assets and Liabilities, Summary Statement of State Expenditures and Revenues and notes for the Czech Republic, including an analysis of the main outputs from these financial statements, which represent the overall financial situation of the state.

Název v anglickém jazyce

Final Phase of the Implementation of Accounting Reform of Public Finances in the Czech Republic - Accounting Consolidation of the State

Popis výsledku anglicky

This paper deals with individual phases of securing state accounting in the Czech Republic. The description method was used to define the legislative framework for the preparation of financial statements for the whole Czech Republic, the consolidation phases and methods and the consolidation unit of the Czech Republic. The paper also presents the structure of financial statements of the Czech Republic, which consists of Summary Statement of State Assets and Liabilities, Summary Statement of State Expenditures and Revenues and notes for the Czech Republic, including an analysis of the main outputs from these financial statements, which represent the overall financial situation of the state.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Public Economics and Administration 2017 : proceedings of the 12th international scientific conference : September 12-13, 2017, Ostrava, Czech Republic

ISBN

978-80-248-4131-1

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

7

Strana od-do

171-177

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

12. 9. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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