The Impacts of the Directive No. 2013/34/EU Transposition into National Accounting Modifications in the Czech and Slovak Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909715" target="_blank" >RIV/62156489:43110/16:43909715 - isvavai.cz</a>

Výsledek na webu

<a href="http://is.muni.cz/do/econ/sborniky/2016/EFS2016-Proceedings_final_September_19_final.pdf" target="_blank" >http://is.muni.cz/do/econ/sborniky/2016/EFS2016-Proceedings_final_September_19_final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Impacts of the Directive No. 2013/34/EU Transposition into National Accounting Modifications in the Czech and Slovak Republic

Popis výsledku v původním jazyce

The obligation of all EU Member States was to implement Directive No. 2013/34 / EU on the annual financial statements, the consolidated financial statements and related reports of certain types of business corporations. The implementation of Directive No. 2013/34/EU was the duty for all EU state members no later than 1. 1. 2016. Member states have acceded to this obligation differently, since the Directive has in some areas only recommendatory character. The goal of this article is therefore to identify the differences; and then evaluate the impacts of the directive transposition into national accounting adjustments in the Czech and Slovak Republic. The main focus is primarily the classification of accounting units by their size and the subsequent determination of their accounting obligations. Based on the identified differences the conclusions for the users of financial statements with respect to their economic and financial decisions will be also determined. The starting point of the paper is processing a comparative analysis of the Accounting Act, including implementing regulations in the monitored countries. The identified differences will provide a basis for an appraisal of level of implementation of the directive into national accounting adjustments for these countries. The impact on reporting framework for micro, small, medium and large enterprises will also be defined including links to basic accounting principles - in particular a true and fair picture of the accounting and principle of prudence.

Název v anglickém jazyce

The Impacts of the Directive No. 2013/34/EU Transposition into National Accounting Modifications in the Czech and Slovak Republic

Popis výsledku anglicky

The obligation of all EU Member States was to implement Directive No. 2013/34 / EU on the annual financial statements, the consolidated financial statements and related reports of certain types of business corporations. The implementation of Directive No. 2013/34/EU was the duty for all EU state members no later than 1. 1. 2016. Member states have acceded to this obligation differently, since the Directive has in some areas only recommendatory character. The goal of this article is therefore to identify the differences; and then evaluate the impacts of the directive transposition into national accounting adjustments in the Czech and Slovak Republic. The main focus is primarily the classification of accounting units by their size and the subsequent determination of their accounting obligations. Based on the identified differences the conclusions for the users of financial statements with respect to their economic and financial decisions will be also determined. The starting point of the paper is processing a comparative analysis of the Accounting Act, including implementing regulations in the monitored countries. The identified differences will provide a basis for an appraisal of level of implementation of the directive into national accounting adjustments for these countries. The impact on reporting framework for micro, small, medium and large enterprises will also be defined including links to basic accounting principles - in particular a true and fair picture of the accounting and principle of prudence.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

European Financial Systems 2016: Proceedings of the 13th International Scientific Conference

ISBN

978-80-210-8308-0

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

392-399

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

27. 6. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000385692200052