About: Current problems of consolidation in the Czech Republic

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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Consolidation is currently a very topical term related to the ongoing accounting reform in the public finance field. The final stage of this reform consists in the implementation of state accounting and preparation of consolidated financial statements for the Czech Republic. One of the objectives of this reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Union and international entities, including foreign investors. Further aim of the reform is to approach public sector accounting to methods and procedures known from the business accounting and use the experience of international practice. Due to this reason, the paper is focused on the analysis of the differences in the concept of consolidation of partnerships in the Czech legal environment and IFRS. The presented analysis is crucial for understanding the entire difficult process of reform and consolidation in the public sector at state level – the Czech Republic. Consolidation is currently a very topical term related to the ongoing accounting reform in the public finance field. The final stage of this reform consists in the implementation of state accounting and preparation of consolidated financial statements for the Czech Republic. One of the objectives of this reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Union and international entities, including foreign investors. Further aim of the reform is to approach public sector accounting to methods and procedures known from the business accounting and use the experience of international practice. Due to this reason, the paper is focused on the analysis of the differences in the concept of consolidation of partnerships in the Czech legal environment and IFRS. The presented analysis is crucial for understanding the entire difficult process of reform and consolidation in the public sector at state level – the Czech Republic. (en)
Title	Current problems of consolidation in the Czech Republic Current problems of consolidation in the Czech Republic (en)
skos:prefLabel	Current problems of consolidation in the Czech Republic Current problems of consolidation in the Czech Republic (en)
skos:notation	RIV/70883521:28120/11:43865665!RIV12-GA0-28120___
http://linked.open...avai/predkladatel	Fakulta managementu a ekonomiky
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Otrusinová, Milana Šteker, Karel
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	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	192496
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/11:43865665
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	consolidation, accounting reform, state accounting, IFRS, financial statements (en)
http://linked.open.../riv/klicoveSlovo	IFRS accounting reform consolidation financial statements state accounting
http://linked.open...ontrolniKodProRIV	[9F633BAD0839]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	Zlín
http://linked.open...i/riv/nazevZdroje	Proceedings of the 5th International Scientific Conference Finance and the Performance of Firms in Science, Education and Practice
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Šteker, Karel
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2011-04-28 (xsd:date)
number of pages	9 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Univerzita Tomáše Bati ve Zlíně. Fakulta managementu a ekonomiky
https://schema.org/isbn	978-80-7454-020-2
http://localhost/t...ganizacniJednotka	28120
is http://linked.open...avai/riv/vysledek of	Current problems of consolidation in the Czech Republic Current problems of consolidation in the Czech Republic

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