About: The revenues recording comparison

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: The revenues recording comparison Goto Sponge NotDistinct Permalink

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

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and exist many differences. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/IFRS. ČÚS 019 -- Expen Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and exist many differences. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/IFRS. ČÚS 019 -- Expen (en) Příspěvek je zaměřen na harmonizaci účetnictví v oblasti investiční výstavby. Cílem je analyzovat metodické postupy pro zachyceni a vykazovaní v uvedené oblasti podle národní právní úpravy v České republice a podle IAS/IFRS se zaměřením na vzájemné rozdíly a zejména jejich vliv na hodnoty vykázané v účetních výkazech. Za tímto účelem byly analyzovány typické případy stavebních smluv. (cs)
Title	The revenues recording comparison Komparace zachycování výnosů (cs) The revenues recording comparison (en)
skos:prefLabel	The revenues recording comparison Komparace zachycování výnosů (cs) The revenues recording comparison (en)
skos:notation	RIV/62156489:43110/06:00095860!RIV08-MSM-43110___
http://linked.open.../vavai/riv/strany	824;835
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat	2008
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana
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	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	497481
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/06:00095860
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	International Accounting Standards; Financial Statements; Construction Contracts (en)
http://linked.open.../riv/klicoveSlovo	International Accounting Standards Financial Statements Construction Contracts
http://linked.open...ontrolniKodProRIV	[EE3044573911]
http://linked.open...v/mistoKonaniAkce	Brno
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	BICABR 2006
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2006
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
http://linked.open...vavai/riv/typAkce	CST - Celostátní
http://linked.open.../riv/zahajeniAkce	2006-01-01 (xsd:date)
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
number of pages	12 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Mendelova zemědělská a lesnická univerzita v Brně. Provozně ekonomická fakulta
https://schema.org/isbn	80-7157-985-8
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	The revenues recording comparison The revenues recording comparison

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 47 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software