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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F08%3A00130777%21RIV09-MSM-43110___
rdf:type
n13:Vysledek skos:Concept
dcterms:description
The paper is aimed at the comparison of the Czech accounting system with IAS/IFRS. There is briefly compared the philosophy 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. The Act. No. 563/1991 Coll. was in accordance of the Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards for consolidated finacial statements. The obligation to complete the financial statements under the IFRS for all accounting units which are publicly traded was implemented into the Czech accounting regulation. Even though, the methods of corporate tax base construction in the Czech Republic are still based on the rules set by Czech accounting regulation. IFRS application demands qualified accountants who need to The paper is aimed at the comparison of the Czech accounting system with IAS/IFRS. There is briefly compared the philosophy 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. The Act. No. 563/1991 Coll. was in accordance of the Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards for consolidated finacial statements. The obligation to complete the financial statements under the IFRS for all accounting units which are publicly traded was implemented into the Czech accounting regulation. Even though, the methods of corporate tax base construction in the Czech Republic are still based on the rules set by Czech accounting regulation. IFRS application demands qualified accountants who need to Příspěvek je zaměřen na komparativní analýzu Českého systému 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 výnosů a leasingu.
dcterms:title
Komparace vybraných oblasti majetku a závazků v českém systému účetnictví a v IAS/IFRS The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs
skos:prefLabel
The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs The comparisson of selected areas of assets and liabilities in the czech accounting system and ifrs Komparace vybraných oblasti majetku a závazků v českém systému účetnictví a v IAS/IFRS
skos:notation
RIV/62156489:43110/08:00130777!RIV09-MSM-43110___
n4:aktivita
n14:Z
n4:aktivity
Z(MSM6215648904)
n4:cisloPeriodika
1
n4:dodaniDat
n10:2009
n4:domaciTvurceVysledku
n12:2812932 n12:1689665
n4:druhVysledku
n11:J
n4:duvernostUdaju
n18:S
n4:entitaPredkladatele
n16:predkladatel
n4:idSjednocenehoVysledku
360719
n4:idVysledku
RIV/62156489:43110/08:00130777
n4:jazykVysledku
n9:eng
n4:klicovaSlova
IFRS; Stavební smlouva; Finanční leasing
n4:klicoveSlovo
n8:Finan%C4%8Dn%C3%AD%20leasing n8:Stavebn%C3%AD%20smlouva n8:IFRS
n4:kodStatuVydavatele
AF - Afghánská islámská republika
n4:kontrolniKodProRIV
[57F88CB0459C]
n4:nazevZdroje
IABE Proceedings
n4:obor
n7:AH
n4:pocetDomacichTvurcuVysledku
2
n4:pocetTvurcuVysledku
2
n4:rokUplatneniVysledku
n10:2008
n4:svazekPeriodika
V
n4:tvurceVysledku
Svoboda, Patrik Bohušová, Hana
n4:zamer
n6:MSM6215648904
s:issn
1932-7498
s:numberOfPages
8
n17:organizacniJednotka
43110