About: The Application of International Financial Reporting Standards into corporations in the Czech Republic

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	After joining the European Union, there is a fundamental change in reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were issued for the year 2005, International Financial Reporting Standards (IFRS) had to be used instead of Czech accounting standards. Preparation of a financial statement in accordance with IFRS is governed by completely different rules than those used in accordance with national legislation. IFRS set out requirements upon what and how to report, national legislation solves what and how to charge. IFRS do not contain detailed accounting practices, true and fair view is crucial. From research of financial statements compiled in accordance with IFRS it follows that the compilers of financial statements should focus on issues related to the comparability of financial statements, with correct application of new rules on recognition and valuati After joining the European Union, there is a fundamental change in reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were issued for the year 2005, International Financial Reporting Standards (IFRS) had to be used instead of Czech accounting standards. Preparation of a financial statement in accordance with IFRS is governed by completely different rules than those used in accordance with national legislation. IFRS set out requirements upon what and how to report, national legislation solves what and how to charge. IFRS do not contain detailed accounting practices, true and fair view is crucial. From research of financial statements compiled in accordance with IFRS it follows that the compilers of financial statements should focus on issues related to the comparability of financial statements, with correct application of new rules on recognition and valuati (en)
Title	The Application of International Financial Reporting Standards into corporations in the Czech Republic The Application of International Financial Reporting Standards into corporations in the Czech Republic (en)
skos:prefLabel	The Application of International Financial Reporting Standards into corporations in the Czech Republic The Application of International Financial Reporting Standards into corporations in the Czech Republic (en)
skos:notation	RIV/70883521:28120/09:63508648!RIV10-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Paseková, Marie
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	303790
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/09:63508648
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	international financial reporting standards; implementation; differences; companies (en)
http://linked.open.../riv/klicoveSlovo	companies implementation differences international financial reporting standards
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[C38391AC372E]
http://linked.open...i/riv/nazevZdroje	Acta academia karviniensia
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement
http://linked.open...UplatneniVysledku	2009
http://linked.open...iv/tvurceVysledku	Hýblová, Eva Paseková, Marie
issn	1212-415X
number of pages	14 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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