About: Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The paper focuses on the consolidation in the Czech Republic and the influence of the international accounting standards on the Czech accounting legislation. The aims are to notice the actual problems associated with the implementing of the accounting reform and drawing up the consolidated financial statements for the Czech Republic. One of the objectives of the 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 to use the experience of international practice. The process of consolidating the financial statements for the Czech Republic is still not completed; they are currently being prepared for their phased implementation. The problems of consolidation are currently in a stage of legislative arrangements and implementing. In the part of this paper, the research is presented which shall deal with an entity in connection with the ongoing state accounting. The paper focuses on the consolidation in the Czech Republic and the influence of the international accounting standards on the Czech accounting legislation. The aims are to notice the actual problems associated with the implementing of the accounting reform and drawing up the consolidated financial statements for the Czech Republic. One of the objectives of the 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 to use the experience of international practice. The process of consolidating the financial statements for the Czech Republic is still not completed; they are currently being prepared for their phased implementation. The problems of consolidation are currently in a stage of legislative arrangements and implementing. In the part of this paper, the research is presented which shall deal with an entity in connection with the ongoing state accounting. (en)
Title	Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting (en)
skos:prefLabel	Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting (en)
skos:notation	RIV/70883521:28120/11:43865723!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...iv/cisloPeriodika	5
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Otrusinová, Milana Šteker, Karel
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	191711
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/11:43865723
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	consolidation, Czech Republic, financial statements, IFRS, IPSAS, state accounting (en)
http://linked.open.../riv/klicoveSlovo	Czech Republic IFRS IPSAS consolidation financial statements state accounting
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[41A0D59EF71D]
http://linked.open...i/riv/nazevZdroje	International Journal of Systems applications, Engineering &Development
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...v/svazekPeriodika	2011
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Šteker, Karel
issn	2074-1308
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	28120
is http://linked.open...avai/riv/vysledek of	Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting Consolidation in the Czech Republic and Impact of International Accounting Standards to the Czech accounting

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