Srovnávací analýza právní úptavy účetnictví v ČR a IFRS

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124072" target="_blank" >RIV/62156489:43110/08:00124072 - 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 comparative analysis of accounting law regulation in the Czech Republic with IFRS

Popis výsledku v původním jazyce

The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. Firstly, the Czech accounting law regulation is analyzed. It is aimed at the law regulation concerning the financial recording in the Czech Republic and subsequently, the brief analysis of philosophy and methods of financial recording under IFRS is analyzed. Based on the comparative analysis of the both systems, there are defined the areas of the biggest differences which are caused by the different philosophy of both systems. The base for the identification of the differences represents IAS/IFRS. There arise differences especially in the area of valuation of assets and liabilities, of fix

Název v anglickém jazyce

The comparative analysis of accounting law regulation in the Czech Republic with IFRS

Popis výsledku anglicky

The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. Firstly, the Czech accounting law regulation is analyzed. It is aimed at the law regulation concerning the financial recording in the Czech Republic and subsequently, the brief analysis of philosophy and methods of financial recording under IFRS is analyzed. Based on the comparative analysis of the both systems, there are defined the areas of the biggest differences which are caused by the different philosophy of both systems. The base for the identification of the differences represents IAS/IFRS. There arise differences especially in the area of valuation of assets and liabilities, of fix

Druh

D - Stať ve sborníku

CEP obor

JU - Aeronautika, aerodynamika, letadla

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2008

Kód důvěrnosti údajů

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

Název statě ve sborníku

Ekonomika ir vadyba

ISBN

978-9955-25-462-1

ISSN

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e-ISSN

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Počet stran výsledku

1

Strana od-do

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Název nakladatele

Kauno technologijos Univertetas

Místo vydání

Kaunas

Místo konání akce

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Datum konání akce

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Typ akce podle státní příslušnosti

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Kód UT WoS článku

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