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  • Accounting is closely connected with activities of humans. It is generally known and approved that with the ongoing globalization one set of world-surrounding accounting standards are the need. In recent years this is the role of the International Financial Reporting Standards. But on the other hand, a number of discussions are connected with the IFRS adoption. One of the points of interest is the fair value which is preferred measurement base within the IFRS because its application affects a view on financial position and performance of a company substantially. Moreover, in consequence of the financial crisis, some notes that fair value has been one of the reasons of this crisis occurred. In this article, the authors are discussing, besides the application of fair value, the differences between the IFRS and the Czech GAAP which cause the gap between results of performance of company based on the IFRS and based on the Czech accounting standards.
  • Accounting is closely connected with activities of humans. It is generally known and approved that with the ongoing globalization one set of world-surrounding accounting standards are the need. In recent years this is the role of the International Financial Reporting Standards. But on the other hand, a number of discussions are connected with the IFRS adoption. One of the points of interest is the fair value which is preferred measurement base within the IFRS because its application affects a view on financial position and performance of a company substantially. Moreover, in consequence of the financial crisis, some notes that fair value has been one of the reasons of this crisis occurred. In this article, the authors are discussing, besides the application of fair value, the differences between the IFRS and the Czech GAAP which cause the gap between results of performance of company based on the IFRS and based on the Czech accounting standards. (en)
Title
  • The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards
  • The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards (en)
skos:prefLabel
  • The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards
  • The True and Fair View on Financial Position and Performance at Application of International Financial Reporting Standards (en)
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  • RIV/00216305:26510/11:PU91081!RIV12-MSM-26510___
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  • 236135
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  • RIV/00216305:26510/11:PU91081
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  • Accounting Differences, Accounting Harmonization, Fair-value Accounting, International Financial Reporting Standards, True and Fair View, US GAAP. (en)
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  • [E32D83A073B5]
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  • Petrohrad
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  • St. Petersburg, Rusko
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  • Bulhartelskyj učet: istoria, kovremenost i perpektivy razvitja
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  • Beranová, Michaela
  • Polák, Josef
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  • Neuveden
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  • 978-5-9978-0209-7
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  • 26510
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