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  • The paper is aimed at the comparison of the Czech accounting system with IAS/IFRS. There is briefly compared the philosophy 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. The Act. No. 563/1991 Coll. was in accordance of the Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards for consolidated finacial statements. The obligation to complete the financial statements under the IFRS for all accounting units which are publicly traded was implemented into the Czech accounting regulation. Even though, the methods of corporate tax base construction in the Czech Republic are still based on the rules set by Czech accounting regulation. IFRS application demands qualified accountants who need to
  • The paper is aimed at the comparison of the Czech accounting system with IAS/IFRS. There is briefly compared the philosophy 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. The Act. No. 563/1991 Coll. was in accordance of the Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards for consolidated finacial statements. The obligation to complete the financial statements under the IFRS for all accounting units which are publicly traded was implemented into the Czech accounting regulation. Even though, the methods of corporate tax base construction in the Czech Republic are still based on the rules set by Czech accounting regulation. IFRS application demands qualified accountants who need to (en)
  • Příspěvek je zaměřen na komparativní analýzu Českého systému 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 výnosů a leasingu. (cs)
Title
  • The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs
  • Komparace vybraných oblasti majetku a závazků v českém systému účetnictví a v IAS/IFRS (cs)
  • The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs (en)
skos:prefLabel
  • The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs
  • Komparace vybraných oblasti majetku a závazků v českém systému účetnictví a v IAS/IFRS (cs)
  • The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs (en)
skos:notation
  • RIV/62156489:43110/08:00130777!RIV09-MSM-43110___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika
  • 1
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 360719
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/08:00130777
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • IFRS; Stavební smlouva; Finanční leasing (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • AF - Afghánská islámská republika
http://linked.open...ontrolniKodProRIV
  • [57F88CB0459C]
http://linked.open...i/riv/nazevZdroje
  • IABE Proceedings
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • V
http://linked.open...iv/tvurceVysledku
  • Bohušová, Hana
  • Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer
issn
  • 1932-7498
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
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