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Description
| - After joining the European Union, there is a fundamental change in reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were issued for the year 2005, International Financial Reporting Standards (IFRS) had to be used instead of Czech accounting standards. Preparation of a financial statement in accordance with IFRS is governed by completely different rules than those used in accordance with national legislation. IFRS set out requirements upon what and how to report, national legislation solves what and how to charge. IFRS do not contain detailed accounting practices, true and fair view is crucial. From research of financial statements compiled in accordance with IFRS it follows that the compilers of financial statements should focus on issues related to the comparability of financial statements, with correct application of new rules on recognition and valuati
- After joining the European Union, there is a fundamental change in reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were issued for the year 2005, International Financial Reporting Standards (IFRS) had to be used instead of Czech accounting standards. Preparation of a financial statement in accordance with IFRS is governed by completely different rules than those used in accordance with national legislation. IFRS set out requirements upon what and how to report, national legislation solves what and how to charge. IFRS do not contain detailed accounting practices, true and fair view is crucial. From research of financial statements compiled in accordance with IFRS it follows that the compilers of financial statements should focus on issues related to the comparability of financial statements, with correct application of new rules on recognition and valuati (en)
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Title
| - The Application of International Financial Reporting Standards into corporations in the Czech Republic
- The Application of International Financial Reporting Standards into corporations in the Czech Republic (en)
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skos:prefLabel
| - The Application of International Financial Reporting Standards into corporations in the Czech Republic
- The Application of International Financial Reporting Standards into corporations in the Czech Republic (en)
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skos:notation
| - RIV/70883521:28120/09:63508648!RIV10-GA0-28120___
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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...iv/cisloPeriodika
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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/70883521:28120/09:63508648
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - international financial reporting standards; implementation; differences; companies (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - Acta academia karviniensia
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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
| - Hýblová, Eva
- Paseková, Marie
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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is http://linked.open...avai/riv/vysledek
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