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| Description
| - Cílem příspěvku je komparativní analýza Českého sy stému účetnictví a IAS/IFRS. Je zde porovnána základní filozofie obou systémů a vybrané oblasti zachycování a vykazování podle české právní úpravy a podle IAS/IFRS. Příspěvek je zaměřen pouze na nejvýznamnější oblasti, ve kterých dochází k významným odlišnostem v zachycování a vykazování v rámci jednotlivých systémů. Jedná se zejména o komparaci v oblasti vykazování dlouhodobého hmotného majetku (cs)
- The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. Firstly, the Czech accounting law regulation is analyzed. It is aimed at the law regulation concerning the financial recording in the Czech Republic and subsequently, the brief analysis of philosophy and methods of financial recording under IFRS is analyzed. Based on the comparative analysis of the both systems, there are defined the areas of the biggest differences which are caused by the different philosophy of both systems. The base for the identification of the differences represents IAS/IFRS. There arise differences especially in the area of valuation of assets and liabilities, of fixed assets r
- The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. Firstly, the Czech accounting law regulation is analyzed. It is aimed at the law regulation concerning the financial recording in the Czech Republic and subsequently, the brief analysis of philosophy and methods of financial recording under IFRS is analyzed. Based on the comparative analysis of the both systems, there are defined the areas of the biggest differences which are caused by the different philosophy of both systems. The base for the identification of the differences represents IAS/IFRS. There arise differences especially in the area of valuation of assets and liabilities, of fixed assets r (en)
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| Title
| - The comparative analysis of accounting law regulation in the Czech Republic with IFRS
- The comparative analysis of accounting law regulation in the Czech Republic with IFRS (en)
- Srovnávací analýza právní úptavy účetnictví v ČR a IFRS (cs)
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| skos:prefLabel
| - The comparative analysis of accounting law regulation in the Czech Republic with IFRS
- The comparative analysis of accounting law regulation in the Czech Republic with IFRS (en)
- Srovnávací analýza právní úptavy účetnictví v ČR a IFRS (cs)
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| skos:notation
| - RIV/62156489:43110/08:00124072!RIV09-MSM-43110___
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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/62156489:43110/08:00124072
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - Conceptual Framework; IFRS; Finacial Statement (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...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
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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...UplatneniVysledku
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| http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Svoboda, Patrik
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| http://linked.open...n/vavai/riv/zamer
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
| - Kauno technologijos Univertetas
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| https://schema.org/isbn
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| http://localhost/t...ganizacniJednotka
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| is http://linked.open...avai/riv/vysledek
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