About: Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The main differences between IAS/IFRS and the Czech accounting standards (ČÚP) lie in accounting procedures, in presentation and reporting. The International Financial Reporting Standards (IAS/IFRS) are not a generally valid rule of law but they can be taken over, to a lower or higher extent, by national or supranational legislations. Approximation of the Czech accounting legislation to IAS/IFRS is not as fast as in the surrounding countries at the moment but in spite of this, a wide range of Czech enterprises make up closures of account in compliance with IAS/IFRS in addition to the corporate statements of balance, which are necessary for the purposes of taxation. These are predominantly enterprises listed on public markets of EU countries which have been making statements in accordance with IAS/IFRS compulsorily since 2005, as well as other enterprises, which have decided to make statements according to IAS/IFRS optionally. The analysis of statements of the selected enterprises shows the areas with The main differences between IAS/IFRS and the Czech accounting standards (ČÚP) lie in accounting procedures, in presentation and reporting. The International Financial Reporting Standards (IAS/IFRS) are not a generally valid rule of law but they can be taken over, to a lower or higher extent, by national or supranational legislations. Approximation of the Czech accounting legislation to IAS/IFRS is not as fast as in the surrounding countries at the moment but in spite of this, a wide range of Czech enterprises make up closures of account in compliance with IAS/IFRS in addition to the corporate statements of balance, which are necessary for the purposes of taxation. These are predominantly enterprises listed on public markets of EU countries which have been making statements in accordance with IAS/IFRS compulsorily since 2005, as well as other enterprises, which have decided to make statements according to IAS/IFRS optionally. The analysis of statements of the selected enterprises shows the areas with (en)
Title	Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises (en)
skos:prefLabel	Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises Analysis of Differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS) Based on Practical Examples of Selected Czech Enterprises (en)
skos:notation	RIV/70883521:28120/09:63508659!RIV10-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Paseková, Marie Struhařová, Kateřina
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
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	302848
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/09:63508659
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	presentation of financial statements; leases; revenue; provisions; contingent liabilities; contingent assets (en)
http://linked.open.../riv/klicoveSlovo	provisions revenue leases contingent assets contingent liabilities presentation of financial statements
http://linked.open...ontrolniKodProRIV	[2A4BFCB2360B]
http://linked.open...v/mistoKonaniAkce	Bratislava
http://linked.open...i/riv/mistoVydani	Bratislava
http://linked.open...i/riv/nazevZdroje	Proceedings of the 11th International Conference of the Society for Global Business and Economic Development (SGBED)
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (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	Paseková, Marie Struhařová, Kateřina
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2009-05-27 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Univerzita Komenského v Bratislave
https://schema.org/isbn	978-0-9797659-5-7
http://localhost/t...ganizacniJednotka	28120

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