Komparace vybraných oblasti majetku a závazků v českém systému účetnictví a v IAS/IFRS

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00130777" target="_blank" >RIV/62156489:43110/08:00130777 - 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 comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs

Popis výsledku v původním jazyce

The paper is aimed at the comparison of the Czech accounting system with IAS/IFRS. There is briefly compared the philosophy 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. The Act. No. 563/1991 Coll. was in accordance of the Regulation (EC) No. 1606/2002 of the European Parliament andof the Council of 19 July 2002 on the application of international accounting standards for consolidated finacial statements. The obligation to complete the financial statements under the IFRS for all accounting units which are publicly traded was implemented into the Czech accounting regulation. Even though, the methods of corporate tax base construction in the Czech Republic are still based on the rules set by Czech accounting regulation. IFRS application demands qualified accountants

Název v anglickém jazyce

The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs

Popis výsledku anglicky

The paper is aimed at the comparison of the Czech accounting system with IAS/IFRS. There is briefly compared the philosophy 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. The Act. No. 563/1991 Coll. was in accordance of the Regulation (EC) No. 1606/2002 of the European Parliament andof the Council of 19 July 2002 on the application of international accounting standards for consolidated finacial statements. The obligation to complete the financial statements under the IFRS for all accounting units which are publicly traded was implemented into the Czech accounting regulation. Even though, the methods of corporate tax base construction in the Czech Republic are still based on the rules set by Czech accounting regulation. IFRS application demands qualified accountants

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

IABE Proceedings

ISSN

1932-7498

e-ISSN

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Svazek periodika

V

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

AF - Afghánská islámská republika

Počet stran výsledku

8

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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