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  • Income is the most scrutinised accounting information. It comprises all aspects of entity's business activity in the past period and it is a measure of the ability to utilise scarce economic resources in an effective way. In connection with convergence of two most important world accounting systems in the last decade, we can be witnesses to a rapid shift in accounting paradigm. Conventional prudence principle is losing its relevance in setting new accounting standards. This tendency can be especially seen in the sphere of the measurement and revenue recognition. The aim of running changes is to report accounting information which is in concord with the actual market development. Therefore, the accounting concept of income is approaching to the economic one. Czech accounting standards are under pressure of tax legislation so that accounting can not provide the users with appropriate information for high-quality decision making. The aim of project is to analyse the actual development both in the world and the Czech Republic and to recommend amendments to current Czech legislation. (en)
  • Cílem projektu je analýza teoretických i praktických přístupů k determinaci zisku za účetní období. Ve vazbě na probíhající zásadní posuny účetního výkaznictví ve světě je projekt směřován k formulaci doporučení změn české legislativy, aby bylo dosaženo větší transparentnosti účetních informací. (cs)
Title
  • Analysis of Accounting Standards for Income Reporting - New Approaches in the World and the Possibilities of Their Utilisation in the Czech Republic (en)
  • Analýza účetních pravidel pro vykazování zisku - nové přístupy ve světě a možnosti jejich aplikace v České republice (cs)
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  • Zisk; Mezinárodní standardy účetního výkaznictví (IFRS); americké všeobecně uznávané účetní zásady (US (en)
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