Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508659" target="_blank" >RIV/70883521:28120/09:63508659 - 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

Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises

Popis výsledku v původním jazyce

The main differences between IAS/IFRS and the Czech accounting standards (ČÚP) lie in accounting procedures, in presentation and reporting. The International Financial Reporting Standards (IAS/IFRS) are not a generally valid rule of law but they can be taken over, to a lower or higher extent, by national or supranational legislations. Approximation of the Czech accounting legislation to IAS/IFRS is not as fast as in the surrounding countries at the moment but in spite of this, a wide range of Czech enterprises make up closures of account in compliance with IAS/IFRS in addition to the corporate statements of balance, which are necessary for the purposes of taxation. These are predominantly enterprises listed on public markets of EU countries which havebeen making statements in accordance with IAS/IFRS compulsorily since 2005, as well as other enterprises, which have decided to make statements according to IAS/IFRS optionally. The analysis of statements of the selected enterprises shows

Název v anglickém jazyce

Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises

Popis výsledku anglicky

The main differences between IAS/IFRS and the Czech accounting standards (ČÚP) lie in accounting procedures, in presentation and reporting. The International Financial Reporting Standards (IAS/IFRS) are not a generally valid rule of law but they can be taken over, to a lower or higher extent, by national or supranational legislations. Approximation of the Czech accounting legislation to IAS/IFRS is not as fast as in the surrounding countries at the moment but in spite of this, a wide range of Czech enterprises make up closures of account in compliance with IAS/IFRS in addition to the corporate statements of balance, which are necessary for the purposes of taxation. These are predominantly enterprises listed on public markets of EU countries which havebeen making statements in accordance with IAS/IFRS compulsorily since 2005, as well as other enterprises, which have decided to make statements according to IAS/IFRS optionally. The analysis of statements of the selected enterprises shows

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 11th International Conference of the Society for Global Business and Economic Development (SGBED)

ISBN

978-0-9797659-5-7

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

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Název nakladatele

Univerzita Komenského v Bratislave

Místo vydání

Bratislava

Místo konání akce

Bratislava

Datum konání akce

27. 5. 2009

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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