About: Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic

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About: Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic Goto Sponge NotDistinct Permalink

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems. The topic of the paper is to describe the transformation process of state accounting to accrual principle accounting in the Czech Republic. The aim is to identify the main problems associated with the introduction of accrual principle in government and municipal institutions in the context of the cash basis. The public sector is characterized by using cash basis accounting and budgeting in the field of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data. The trend lies in the change from the cash to the accrual principle in public sector organizations. The purpose of the paper is to identify the main problems of accrual principle, which can be incorporated into the management and accounting of self-governing territorial units and government institutions in the Czech Republic, with regard to the differences between the two accounting systems. (en)
Title	Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic (en)
skos:prefLabel	Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic Accrual Principle accounting in the context of the Reform of Accounting of Public Finance in the Czech Republic (en)
skos:notation	RIV/70883521:28120/13:43870425!RIV14-MSM-28120___
http://linked.open...avai/predkladatel	Fakulta managementu a ekonomiky
http://linked.open...avai/riv/aktivita	P S
http://linked.open...avai/riv/aktivity	P(EE2.3.20.0147), S
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Pastuszková, Eliška Otrusinová, Milana
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	59313
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/13:43870425
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Accrual principle, Accounting, IPSAS, Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	Accrual principle Czech Republic IPSAS Accounting
http://linked.open...ontrolniKodProRIV	[57E0A0C492CA]
http://linked.open...v/mistoKonaniAkce	Chania
http://linked.open...i/riv/mistoVydani	Chania
http://linked.open...i/riv/nazevZdroje	Proceedings of the 4th International Conference on Finance, Accounting and Law
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	Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Pastuszková, Eliška
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2013-08-27 (xsd:date)
issn	2227-460X
number of pages	7 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-960-474-327-8
http://localhost/t...ganizacniJednotka	28120

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