Komparace zachycování výnosů

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F06%3A00095860" target="_blank" >RIV/62156489:43110/06:00095860 - 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

The revenues recording comparison

Popis výsledku v původním jazyce

Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and exist many differences. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/IFRS. ČÚS 019

Název v anglickém jazyce

The revenues recording comparison

Popis výsledku anglicky

Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and exist many differences. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/IFRS. ČÚS 019

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2006

Kód důvěrnosti údajů

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

Název statě ve sborníku

BICABR 2006

ISBN

80-7157-985-8

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

824-835

Název nakladatele

Provozně ekonomická fakulta MZLU v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2006

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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