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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F08%3A00124072%21RIV09-MSM-43110___
rdf:type
skos:Concept n19:Vysledek
dcterms:description
The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. Firstly, the Czech accounting law regulation is analyzed. It is aimed at the law regulation concerning the financial recording in the Czech Republic and subsequently, the brief analysis of philosophy and methods of financial recording under IFRS is analyzed. Based on the comparative analysis of the both systems, there are defined the areas of the biggest differences which are caused by the different philosophy of both systems. The base for the identification of the differences represents IAS/IFRS. There arise differences especially in the area of valuation of assets and liabilities, of fixed assets r The paper is aimed at the comparative analysis of the Czech accounting law regulation with IAS/IFRS. There is compared the framework of accounting regulation set by Act no. 563/1991 Coll., on accounting with IFRS (in that case the similar regulation represents the Conceptual Framework), and then are compared selected areas of IAS/IFRS with the same areas regulated by the Czech accounting legislation. Firstly, the Czech accounting law regulation is analyzed. It is aimed at the law regulation concerning the financial recording in the Czech Republic and subsequently, the brief analysis of philosophy and methods of financial recording under IFRS is analyzed. Based on the comparative analysis of the both systems, there are defined the areas of the biggest differences which are caused by the different philosophy of both systems. The base for the identification of the differences represents IAS/IFRS. There arise differences especially in the area of valuation of assets and liabilities, of fixed assets r Cílem příspěvku je komparativní analýza Českého sy stému účetnictví a IAS/IFRS. Je zde porovnána základní filozofie obou systémů a vybrané oblasti zachycování a vykazování podle české právní úpravy a podle IAS/IFRS. Příspěvek je zaměřen pouze na nejvýznamnější oblasti, ve kterých dochází k významným odlišnostem v zachycování a vykazování v rámci jednotlivých systémů. Jedná se zejména o komparaci v oblasti vykazování dlouhodobého hmotného majetku
dcterms:title
Srovnávací analýza právní úptavy účetnictví v ČR a IFRS The comparative analysis of accounting law regulation in the Czech Republic with IFRS The comparative analysis of accounting law regulation in the Czech Republic with IFRS
skos:prefLabel
Srovnávací analýza právní úptavy účetnictví v ČR a IFRS The comparative analysis of accounting law regulation in the Czech Republic with IFRS The comparative analysis of accounting law regulation in the Czech Republic with IFRS
skos:notation
RIV/62156489:43110/08:00124072!RIV09-MSM-43110___
n3:aktivita
n20:Z
n3:aktivity
Z(MSM6215648904)
n3:dodaniDat
n11:2009
n3:domaciTvurceVysledku
n4:1689665 n4:2812932
n3:druhVysledku
n13:D
n3:duvernostUdaju
n18:S
n3:entitaPredkladatele
n17:predkladatel
n3:idSjednocenehoVysledku
360494
n3:idVysledku
RIV/62156489:43110/08:00124072
n3:jazykVysledku
n14:eng
n3:klicovaSlova
Conceptual Framework; IFRS; Finacial Statement
n3:klicoveSlovo
n7:Conceptual%20Framework n7:IFRS n7:Finacial%20Statement
n3:kontrolniKodProRIV
[48555AAF9220]
n3:mistoVydani
Kaunas
n3:nazevZdroje
Ekonomika ir vadyba
n3:obor
n8:JU
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n11:2008
n3:tvurceVysledku
Bohušová, Hana Svoboda, Patrik
n3:zamer
n6:MSM6215648904
s:numberOfPages
1
n5:hasPublisher
Kauno technologijos Univertetas
n16:isbn
978-9955-25-462-1
n10:organizacniJednotka
43110