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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F06%3A00095860%21RIV08-MSM-43110___
rdf:type
skos:Concept n11:Vysledek
dcterms:description
Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and exist many differences. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/IFRS. ČÚS 019 -- Expen Příspěvek je zaměřen na harmonizaci účetnictví v oblasti investiční výstavby. Cílem je analyzovat metodické postupy pro zachyceni a vykazovaní v uvedené oblasti podle národní právní úpravy v České republice a podle IAS/IFRS se zaměřením na vzájemné rozdíly a zejména jejich vliv na hodnoty vykázané v účetních výkazech. Za tímto účelem byly analyzovány typické případy stavebních smluv. Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation 1606/2002 of European Parliament. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act, Regulation 500/2002 Sb, Czech Accounting Standards in the Czech Republic. Both systems are based on different principles and exist many differences. The Czech Accounting System (CAS) is based on rules and IAS/IFRS are based on principles. Some of main differences are in the field of revenue recording. They are especially caused by different philosophy. CAS prefers the state fiscal policy to the economic substance and IAS/IFRS prefers the economic substance. There are two standards concerning with revenues recording (IAS 18 - Revenue, IAS 11 -- Construction Contracts) in IAS/IFRS. ČÚS 019 -- Expen
dcterms:title
The revenues recording comparison Komparace zachycování výnosů The revenues recording comparison
skos:prefLabel
Komparace zachycování výnosů The revenues recording comparison The revenues recording comparison
skos:notation
RIV/62156489:43110/06:00095860!RIV08-MSM-43110___
n4:strany
824;835
n4:aktivita
n13:Z
n4:aktivity
Z(MSM6215648904)
n4:dodaniDat
n17:2008
n4:domaciTvurceVysledku
n16:2812932 n16:1689665
n4:druhVysledku
n20:D
n4:duvernostUdaju
n8:S
n4:entitaPredkladatele
n14:predkladatel
n4:idSjednocenehoVysledku
497481
n4:idVysledku
RIV/62156489:43110/06:00095860
n4:jazykVysledku
n19:eng
n4:klicovaSlova
International Accounting Standards; Financial Statements; Construction Contracts
n4:klicoveSlovo
n7:International%20Accounting%20Standards n7:Financial%20Statements n7:Construction%20Contracts
n4:kontrolniKodProRIV
[EE3044573911]
n4:mistoKonaniAkce
Brno
n4:mistoVydani
Brno
n4:nazevZdroje
BICABR 2006
n4:obor
n21:AH
n4:pocetDomacichTvurcuVysledku
2
n4:pocetTvurcuVysledku
2
n4:rokUplatneniVysledku
n17:2006
n4:tvurceVysledku
Svoboda, Patrik Bohušová, Hana
n4:typAkce
n15:CST
n4:zahajeniAkce
2006-01-01+01:00
n4:zamer
n5:MSM6215648904
s:numberOfPages
12
n12:hasPublisher
Mendelova zemědělská a lesnická univerzita v Brně. Provozně ekonomická fakulta
n18:isbn
80-7157-985-8
n9:organizacniJednotka
43110