Current problems of consolidation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43865665" target="_blank" >RIV/70883521:28120/11:43865665 - 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

Current problems of consolidation in the Czech Republic

Popis výsledku v původním jazyce

Consolidation is currently a very topical term related to the ongoing accounting reform in the public finance field. The final stage of this reform consists in the implementation of state accounting and preparation of consolidated financial statements for the Czech Republic. One of the objectives of this reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Union and international entities, including foreign investors. Further aim of the reform is to approach public sector accounting to methods and procedures known from the business accounting and use the experience of international practice. Due to this reason, the paper is focused on the analysis of the differences inthe concept of consolidation of partnerships in the Czech legal environment and IFRS. The presented analysis is crucial for understanding the entire difficult process of reform and consolidation in the public sector at state level ? the C

Název v anglickém jazyce

Current problems of consolidation in the Czech Republic

Popis výsledku anglicky

Consolidation is currently a very topical term related to the ongoing accounting reform in the public finance field. The final stage of this reform consists in the implementation of state accounting and preparation of consolidated financial statements for the Czech Republic. One of the objectives of this reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Union and international entities, including foreign investors. Further aim of the reform is to approach public sector accounting to methods and procedures known from the business accounting and use the experience of international practice. Due to this reason, the paper is focused on the analysis of the differences inthe concept of consolidation of partnerships in the Czech legal environment and IFRS. The presented analysis is crucial for understanding the entire difficult process of reform and consolidation in the public sector at state level ? the C

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

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 5th International Scientific Conference Finance and the Performance of Firms in Science, Education and Practice

ISBN

978-80-7454-020-2

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

542-550

Název nakladatele

Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

28. 4. 2011

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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