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Statements

Subject Item
n2:RIV%2F47813059%3A19520%2F13%3A%230002375%21RIV14-MSM-19520___
rdf:type
skos:Concept n19:Vysledek
dcterms:description
This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use of IFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec onomic performance and the tax base also varies in connection with the sector of business activity in which the company operates. This article deals with the relationship between financial and tax accounting and points out possible differences arising out of information that represents the output of these systems. A long-lasting complex relationship between tax and financial accounting emerges from different approaches applied in the individual Member States, which are additionally affected by the introduction of new international accounting standards (IFRS). Within the European Union, there are different approaches to the use of IFRS in separate financial closings, which have a different tax impact. In the Czech Republic, corporations have to use national legislation of financial reporting, but some companies defined by law are required to follow IFRS if it is a consolidated company. In addition, all companies must adjust the economic result to a tax base according to the national tax legislation, which is associated with high administrative, financial, and time-consuming demands. The mutual ratio between the ec onomic performance and the tax base also varies in connection with the sector of business activity in which the company operates.
dcterms:title
ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION
skos:prefLabel
ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL AND TAX ACCOUNTING IN THE CZECH REPUBLIC IN THE CONTEXT OF EU LEGISLATION
skos:notation
RIV/47813059:19520/13:#0002375!RIV14-MSM-19520___
n19:predkladatel
n20:orjk%3A19520
n3:aktivita
n9:O
n3:aktivity
O
n3:dodaniDat
n15:2014
n3:domaciTvurceVysledku
n12:6632483 n12:3149994 n12:7398751
n3:druhVysledku
n18:D
n3:duvernostUdaju
n13:S
n3:entitaPredkladatele
n16:predkladatel
n3:idSjednocenehoVysledku
60704
n3:idVysledku
RIV/47813059:19520/13:#0002375
n3:jazykVysledku
n17:eng
n3:klicovaSlova
Financial accounting; tax accounting; harmonization of financial and tax legislation; IFRS; CCCTB; convergence of financial and tax accounting
n3:klicoveSlovo
n6:convergence%20of%20financial%20and%20tax%20accounting n6:Financial%20accounting n6:tax%20accounting n6:IFRS n6:harmonization%20of%20financial%20and%20tax%20legislation n6:CCCTB
n3:kontrolniKodProRIV
[3ED2CF5456B1]
n3:mistoKonaniAkce
Bucharest
n3:mistoVydani
Bucharest
n3:nazevZdroje
Proceedings of the 8th International Conference Accounting and Management Information Systems research, education and practice: challanges and opportunities (AMIS 2013)
n3:obor
n14:AE
n3:pocetDomacichTvurcuVysledku
3
n3:pocetTvurcuVysledku
3
n3:rokUplatneniVysledku
n15:2013
n3:tvurceVysledku
JANOUŠKOVÁ, Jana BLECHOVÁ, Beata SOBOTOVIČOVÁ, Šárka
n3:typAkce
n4:WRD
n3:zahajeniAkce
2013-06-12+02:00
s:issn
2247-6245
s:numberOfPages
15
n10:hasPublisher
The Bucharest University of Economic Studies
n7:organizacniJednotka
19520