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Description
| - The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. In respect to the range of the problem, the paper is aimed only at the most important differences between the systems in the area of final accounts for companies which do not complete consolidated final accounts. Further, the subject of the comparative analysis is the content and the form of final accounts in the Czech Republic and final accounts completed under IFRS. There are identified the most important differences in the amount of recorded items of financial statements.
- The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. In respect to the range of the problem, the paper is aimed only at the most important differences between the systems in the area of final accounts for companies which do not complete consolidated final accounts. Further, the subject of the comparative analysis is the content and the form of final accounts in the Czech Republic and final accounts completed under IFRS. There are identified the most important differences in the amount of recorded items of financial statements. (en)
- Cílem příspěvku je komparativní analýza Českého sy stému účetnictví a IAS/IFRS. Je zde porovnána základní filozofie obou systémů a vybrané oblasti zachycování a vykazování podle české právní úpravy a podle IAS/IFRS. Příspěvek je zaměřen pouze na nejvýznamnější oblasti, ve kterých dochází k významným odlišnostem v zachycování a vykazování v rámci jednotlivých systémů. Jedná se zejména o komparaci v oblasti vykazování dlouhodobého hmotného majetku (cs)
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Title
| - The comparative analysis of accounting law regulation in the Czech Republic with IFRS
- The comparative analysis of accounting law regulation in the Czech Republic with IFRS (en)
- Komparační analýza právní úpravy v oblasti účetnictví v České republice a IFRS (cs)
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skos:prefLabel
| - The comparative analysis of accounting law regulation in the Czech Republic with IFRS
- The comparative analysis of accounting law regulation in the Czech Republic with IFRS (en)
- Komparační analýza právní úpravy v oblasti účetnictví v České republice a IFRS (cs)
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skos:notation
| - RIV/62156489:43110/08:00124074!RIV09-MSM-43110___
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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...iv/cisloPeriodika
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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/62156489:43110/08:00124074
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Conceptual Framework; IAS/IFRS; Fixed assets (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
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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
| - Bohušová, Hana
- Svoboda, Patrik
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http://linked.open...n/vavai/riv/zamer
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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