Komparační analýza právní úpravy v oblasti účetnictví v České republice a IFRS

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124074" target="_blank" >RIV/62156489:43110/08:00124074 - 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. In respect to the range of the problem, the paper is aimed only at the most important differences between the systems in the area of final accounts for companies which do not complete consolidated final accounts. Further, the subject of the comparative analysis is the content and the form of final accounts in the Czech Republic and final accounts completedunder IFRS. There are identified the most important differences in the amount of recorded items of financial statements.

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. In respect to the range of the problem, the paper is aimed only at the most important differences between the systems in the area of final accounts for companies which do not complete consolidated final accounts. Further, the subject of the comparative analysis is the content and the form of final accounts in the Czech Republic and final accounts completedunder IFRS. There are identified the most important differences in the amount of recorded items of financial statements.

Druh

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

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

2008

Kód důvěrnosti údajů

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

Název periodika

Ekonomika ir vadyba

ISSN

1822-6515

e-ISSN

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Svazek periodika

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Číslo periodika v rámci svazku

1

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

6

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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