. "analysis; measurement; reporting; securities; IFRS; Czech Accounting Standards"@en . "2015-03-20+01:00"^^ . "GP402/08/P024" . "Analysis of the Measurement and Reporting of the Securities by Listed and Nonlisted Companies in the Czech Republic"@en . "Hlavn\u00EDm c\u00EDlem projektu byla anal\u00FDza oce\u0148ov\u00E1n\u00ED a vykazov\u00E1n\u00ED cenn\u00FDch pap\u00EDr\u016F v \u010CR, a to a\u0165 ji\u017E k\u00F3tovan\u00FDmi, tak i nek\u00F3tovan\u00FDmi subjekty. V sou\u010Dasn\u00E9 dob\u011B mohou \u010Desk\u00E9 podniky pou\u017E\u00EDvat dva vykazovac\u00ED r\u00E1mce: nek\u00F3tovan\u00E9 subjekty vyu\u017E\u00EDvaj\u00ED \u010Desk\u00E1 \u00FA\u010Detn\u00ED pravidla, zat\u00EDmco k\u00F3tovan\u00E9 subjekty vyu\u017E\u00EDvaj\u00ED Mezin\u00E1rodn\u00ED standardy \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED (IFRS). Mezi ob\u011Bma syst\u00E9my lze spat\u0159it odli\u0161nosti zejm\u00E9na v oblasti"@cs . "2010-04-16+02:00"^^ . . " measurement" . "The scope of this project on the listed and non-listed companies is given by the different requirements on reporting. Due to the Czech Accounting Act the listed companies should report under IFRS framework, but the non-listed companies can use Czech accounting standards as their reporting framework. Reporting of the securities is currently discussed in common practice, especially because of the complicacy for the majority of the accounting entities. Therefore it is necessary to prepare the methodology for the accounting and reporting of the securities, which can be used in the practice after that. Importance of this problem bears also on the potential investors because the prime analysis of the accounting information needs the prime accounting background. From the tax point of view there could be identified several observations which are useful for the tax authorities and the tax-payers. The project also deals with the interconnection of the measurement and reporting of the"@en . "http://www.isvav.cz/projectDetail.do?rowId=GP402/08/P024"^^ . . . . . . " IFRS" . "1"^^ . "43"^^ . "0"^^ . "43"^^ . . "0"^^ . "Zam\u011B\u0159en\u00ED na k\u00F3tovan\u00E9 i nek\u00F3tovan\u00E9 spole\u010Dnosti je d\u00E1no odli\u0161n\u00FDmi po\u017Eadavky na \u00FA\u010Detn\u00ED v\u00FDkaznictv\u00ED, kdy Z\u00E1kon o \u00FA\u010Detnictv\u00ED vy\u017Eaduje, aby k\u00F3tovan\u00E9 subjekty vykazovaly podle mezin\u00E1rodn\u00EDch standard\u016F \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED IFRS/IAS, zat\u00EDmco nek\u00F3tovan\u00E9 subjekty mohou vykazovat v souladu s \u010Desk\u00FDmi \u00FA\u010Detn\u00EDmi normami. Oblast \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED z\u00E1kladn\u00EDch a odvozen\u00FDch cenn\u00FDch pap\u00EDr\u016F je v sou\u010Dasnosti v praxi velmi diskutov\u00E1na, a to zejm\u00E9na pro jej\u00ED slo\u017Eitost pro v\u011Bt\u0161inu \u00FA\u010Detn\u00EDch jednotek. Z tohoto titulu se jev\u00ED jako kl\u00ED\u010Dov\u00E9 vytvo\u0159it pro tuto oblast metodiku, kter\u00E1 by mohla b\u00FDt n\u00E1sledn\u011B vyu\u017E\u00EDv\u00E1na v praxi. V\u00FDznam t\u00E9to problematiky dol\u00E9h\u00E1 i na potencion\u00E1ln\u00ED investory, nebo\u0165 kvalitn\u00ED anal\u00FDza \u00FA\u010Detn\u00EDch informac\u00ED vy\u017Eaduje kvalitn\u00ED podklady, neboli zaji\u0161t\u011Bn\u00ED skute\u010Dn\u00E9 \u00FA\u010Detn\u00ED transparentnosti. I v da\u0148ov\u00E9 oblasti se objevuj\u00ED poznatky, jejich\u017E rozbor se jev\u00ED jako u\u017Eite\u010Dn\u00FD jak pro spr\u00E1vce dan\u011B, tak i pro samotn\u00E9 da\u0148ov\u00E9 poplatn\u00EDky. Navrhovan\u00FD projekt se rovn\u011B\u017E bude zaob\u00EDrat vazbami oce\u0148ov\u00E1n\u00ED a vykazov\u00E1n\u00ED cenn\u00FDch pap\u00EDr\u016F na" . . . . " securities" . "analysis" . . "2008-01-01+01:00"^^ . "2010-12-31+01:00"^^ . . . . " reporting" . . . . "The main research objective was an analysis of measurement and reporting of securities by listed and non-listed companies in the Czech Republic. Currently there shall be stated two main reporting frameworks for Czech companies: Czech accounting practices for non-listed companies, and International Financial Reporting Standards (IFRS) for listed companies. There shall be stated some differences be"@en . "Anal\u00FDza oce\u0148ov\u00E1n\u00ED a vykazov\u00E1n\u00ED cenn\u00FDch pap\u00EDr\u016F k\u00F3tovan\u00FDmi a nek\u00F3tovan\u00FDmi spole\u010Dnostmi v \u010Cesk\u00E9 republice" .