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Description
| - This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use of IFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec onomic performance and the tax base also varies in connection with the sector of business activity in which the company operates.
- This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use of IFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec onomic performance and the tax base also varies in connection with the sector of business activity in which the company operates. (en)
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Title
| - ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION
- ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION (en)
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skos:prefLabel
| - ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION
- ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION (en)
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skos:notation
| - RIV/47813059:19520/13:#0002375!RIV14-MSM-19520___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/47813059:19520/13:#0002375
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Financial accounting; tax accounting; harmonization of financial and tax legislation; IFRS; CCCTB; convergence of financial and tax accounting (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Proceedings of the 8th International Conference Accounting and Management Information Systems research, education and practice: challanges and opportunities (AMIS 2013)
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - BLECHOVÁ, Beata
- JANOUŠKOVÁ, Jana
- SOBOTOVIČOVÁ, Šárka
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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issn
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - The Bucharest University of Economic Studies
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http://localhost/t...ganizacniJednotka
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