Differences In Financial Statements Of Business Entities In The Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00199590" target="_blank" >RIV/62156489:43110/13:00199590 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201361020335" target="_blank" >http://dx.doi.org/10.11118/actaun201361020335</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361020335" target="_blank" >10.11118/actaun201361020335</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Differences In Financial Statements Of Business Entities In The Czech Republic

Popis výsledku v původním jazyce

Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the 'normal' business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The eff ects ofthese specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting po

Název v anglickém jazyce

Differences In Financial Statements Of Business Entities In The Czech Republic

Popis výsledku anglicky

Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the 'normal' business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The eff ects ofthese specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting po

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

61

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

335-343

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—