"2011-12-31+01:00"^^ . "Zisk; Mezin\u00E1rodn\u00ED standardy \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED (IFRS); americk\u00E9 v\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady (US"@en . "0"^^ . "2009-01-01+01:00"^^ . "Income is the most scrutinised accounting information. It comprises all aspects of entity's business activity in the past period and it is a measure of the ability to utilise scarce economic resources in an effective way. In connection with convergence of two most important world accounting systems in the last decade, we can be witnesses to a rapid shift in accounting paradigm. Conventional prudence principle is losing its relevance in setting new accounting standards. This tendency can be especially seen in the sphere of the measurement and revenue recognition. The aim of running changes is to report accounting information which is in concord with the actual market development. Therefore, the accounting concept of income is approaching to the economic one. Czech accounting standards are under pressure of tax legislation so that accounting can not provide the users with appropriate information for high-quality decision making. The aim of project is to analyse the actual development both in the world and the Czech Republic and to recommend amendments to current Czech legislation."@en . . . . . . "0"^^ . "Analysis of Accounting Standards for Income Reporting - New Approaches in the World and the Possibilities of Their Utilisation in the Czech Republic"@en . "Anal\u00FDza \u00FA\u010Detn\u00EDch pravidel pro vykazov\u00E1n\u00ED zisku - nov\u00E9 p\u0159\u00EDstupy ve sv\u011Bt\u011B a mo\u017Enosti jejich aplikace v \u010Cesk\u00E9 republice"@cs . . . "21"^^ . "906"^^ . . "21"^^ . "906"^^ . . "1"^^ . "C\u00EDlem projektu je anal\u00FDza teoretick\u00FDch i praktick\u00FDch p\u0159\u00EDstup\u016F k determinaci zisku za \u00FA\u010Detn\u00ED obdob\u00ED. Ve vazb\u011B na prob\u00EDhaj\u00EDc\u00ED z\u00E1sadn\u00ED posuny \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED ve sv\u011Bt\u011B je projekt sm\u011B\u0159ov\u00E1n k formulaci doporu\u010Den\u00ED zm\u011Bn \u010Desk\u00E9 legislativy, aby bylo dosa\u017Eeno v\u011Bt\u0161\u00ED transparentnosti \u00FA\u010Detn\u00EDch informac\u00ED."@cs . .