"The analysis of the differencies of the accounting system in the Czech Republic and the international accounting standards"@en . . . . . . "0"^^ . . . . . "http://www.isvav.cz/projectDetail.do?rowId=GA402/97/0790"^^ . "Anal\u00FDza rozd\u00EDl\u016F \u00FA\u010Detn\u00ED soustavy \u010Cesk\u00E9 republiky a mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F, ur\u010Den\u00ED priorit jejich \u0159e\u0161en\u00ED" . . . . "GA402/97/0790" . "Pr\u00E1ce anal\u00FDza rozd\u00EDl\u016F \u00FA\u010Detn\u00ED soustavy \u010CR a mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F p\u0159inesla dle o\u010Dek\u00E1v\u00E1n\u00ED \u0159adu zji\u0161t\u011Bn\u00ED, byla prezentov\u00E1na a konzultov\u00E1na ne \u010Detn\u00FDch konferenc\u00EDch a m\u011Bla praktick\u00E9 v\u00FDstupy pro metodick\u00E9 pr\u00E1ce Ministerstva financ\u00ED \u010CR. Doporu\u010Duji h"@cs . "The content of the grant is closely connected with the preparation of the entrance of our country into the European Union. One of the preconditions of the entrance is to comply Czech accounting with the recommendations of the. International Accounting Standards (IAS). The grant should contribut to the analyses of the differencies and to the compliance. Its aim is to compare accounting policies, bases and procedures of the Czech enterpreneurs (with the exception of the banks and insurance companies) withIAS and to suggest the adjustments of the Czech legal accounting documents so that the requirements of IAS would be respected as much as possible. The starting point will be the analysis of the enterpreneurs accounting systems, the evalution of the prog ressive methods and their practical application and the formulation of the substantial developmental tendencies that would respect the principles of IAS. The conceptual solution will be applied not only for the adjustments of the legal accounting documen"@en . "Obsahov\u00E1 n\u00E1pl\u0148 grantu bezprost\u0159edn\u011B souvis\u00ED s p\u0159\u00EDpravou vstupu \u010CR do EU. Jedn\u00EDm z p\u0159edpoklad\u016F za\u010Dlen\u011Bn\u00ED do EU je uv\u00E9st do souladu \u00FA\u010Detnictv\u00ED na\u0161\u00ED zem\u011B s doporu\u010Den\u00EDmi mezin\u00E1rodn\u00EDch standard\u016F (International Accouting Standards- IAS). A pr\u00E1v\u011B tomu m\u00E1 v\u00FDznamn\u00FDm d\u00EDlem p\u0159isp\u011Bt navrhovan\u00FD grant. Jeho c\u00EDlem je porovnat postupy \u00FA\u010Dtov\u00E1n\u00ED podnikatel\u016F (vyjma bank a poji\u0161\u0165oven) s IAS a navrhnout \u00FAprav u \u010Desk\u00FDch postup\u016F tak, aby v nich byly po\u017Eadavky IAS v maxim\u00E1ln\u00ED mo\u017En\u00E9 m\u00ED\u0159e rozhled\u011Bny. V\u00FDchodiskem bude anal\u00FDza dosa\u017Een\u00ED \u00FArovn\u011B \u00FA\u010Detnictv\u00ED podnikatelsk\u00FDch subjekr\u016F v \u010CR, zhodnocen\u00ED progresivn\u00EDch metod a jejich praktick\u00E9 aplikace a vymezen\u00ED podstatn\u00FDch v\u00FDvojov\u00FDch tendenc\u00ED v budov\u00E1n\u00ED racion\u00E1ln\u011B funguj\u00EDc\u00EDho \u00FA\u010Detn\u00EDho syst\u00E9mu respektuj\u00EDc\u00EDho principy mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDchstandard\u016F a jejich funk\u010Dn\u011B obsahov\u00E9 interpretace. Koncep\u010Dn\u00ED \u0159e\u0161en\u00ED bude vyu\u017Eito pro dal\u0161\u00ED \u00FApravy legislativy \u00FA\u010Detnictv\u00ED v \u010CR a doprov\u00E1zeno pot\u0159ebn\u00FDmi p\u0159\u00EDdavn\u00FDmi studiemi." . . "0"^^ . "31"^^ . . "1"^^ . "31"^^ .