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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F13%3A00199590%21RIV14-MSM-43110___
rdf:type
skos:Concept n11:Vysledek
dcterms:description
Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the 'normal' business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The eff ects of these specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting policies in order to achieve comparability of financial statements closing of companies from different countries, their transparency and completeness of published information in the individual countries. This paper deals with the definition of significant differences in the items of financial statement closing of different types of business entities in the Czech Republic and with the formulation of proposals for individual types of entities, which would contribute to easier orientation and grater comparability for the needs of different users of accounting information. Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the 'normal' business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The eff ects of these specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting policies in order to achieve comparability of financial statements closing of companies from different countries, their transparency and completeness of published information in the individual countries. This paper deals with the definition of significant differences in the items of financial statement closing of different types of business entities in the Czech Republic and with the formulation of proposals for individual types of entities, which would contribute to easier orientation and grater comparability for the needs of different users of accounting information.
dcterms:title
Differences In Financial Statements Of Business Entities In The Czech Republic Differences In Financial Statements Of Business Entities In The Czech Republic
skos:prefLabel
Differences In Financial Statements Of Business Entities In The Czech Republic Differences In Financial Statements Of Business Entities In The Czech Republic
skos:notation
RIV/62156489:43110/13:00199590!RIV14-MSM-43110___
n11:predkladatel
n15:orjk%3A43110
n4:aktivita
n16:Z
n4:aktivity
Z(MSM6215648904)
n4:cisloPeriodika
2
n4:dodaniDat
n6:2014
n4:domaciTvurceVysledku
n14:7091567
n4:druhVysledku
n13:J
n4:duvernostUdaju
n17:S
n4:entitaPredkladatele
n19:predkladatel
n4:idSjednocenehoVysledku
69598
n4:idVysledku
RIV/62156489:43110/13:00199590
n4:jazykVysledku
n12:eng
n4:klicovaSlova
formal comparability of the accounting statements; content comparability of the accounting statements items; accounting statements items; financial statement; accounting principles
n4:klicoveSlovo
n5:content%20comparability%20of%20the%20accounting%20statements%20items n5:financial%20statement n5:formal%20comparability%20of%20the%20accounting%20statements n5:accounting%20principles n5:accounting%20statements%20items
n4:kodStatuVydavatele
CZ - Česká republika
n4:kontrolniKodProRIV
[E9E8CD997FE0]
n4:nazevZdroje
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
n4:obor
n18:AE
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
1
n4:rokUplatneniVysledku
n6:2013
n4:svazekPeriodika
61
n4:tvurceVysledku
Gláserová, Jana
n4:zamer
n9:MSM6215648904
s:issn
1211-8516
s:numberOfPages
9
n3:doi
10.11118/actaun201361020335
n10:organizacniJednotka
43110