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Description
| - The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems.
- The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems. (en)
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Title
| - Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic
- Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic (en)
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skos:prefLabel
| - Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic
- Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic (en)
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skos:notation
| - RIV/70883521:28120/13:43870425!RIV14-MSM-28120___
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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/70883521:28120/13:43870425
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Accrual principle, Accounting, IPSAS, Czech Republic (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 4th International Conference on Finance, Accounting and Law
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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...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - Otrusinová, Milana
- Pastuszková, Eliška
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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
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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