Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870425" target="_blank" >RIV/70883521:28120/13:43870425 - 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

Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic

Popis výsledku v původním jazyce

The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development toensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems.

Název v anglickém jazyce

Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic

Popis výsledku anglicky

The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development toensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Rozvoj lidských zdrojů v oblasti výzkumu měření a řízení výkonnosti podniků, klastrů a regionů</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 4th International Conference on Finance, Accounting and Law

ISBN

978-960-474-327-8

ISSN

2227-460X

e-ISSN

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Počet stran výsledku

7

Strana od-do

58-64

Název nakladatele

WSEAS Press

Místo vydání

Chania

Místo konání akce

Chania

Datum konání akce

27. 8. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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