"24310" . "Generally Accepted Accounting Principles according to the IFRS and the Czech Legislation"@en . "C\u00EDlem \u010Dl\u00E1nku je prozkoumat, jak\u00FDm zp\u016Fsobem jsou v\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady aplikov\u00E1ny v r\u00E1mci \u010Desk\u00E9 legislativy a IFRS, a zda p\u0159\u00EDpadn\u011B existuj\u00ED mezi ob\u011Bma syst\u00E9my v t\u00E9to oblasti n\u011Bjak\u00E9 rozd\u00EDly. Lze konstatovat, \u017Ee \u010Desk\u00E1 legislativa nen\u00ED zcela ve shod\u011B s IFRS. V p\u0159\u00EDpad\u011B aplikace n\u011Bkter\u00FDch obecn\u011B uzn\u00E1van\u00FDch \u00FA\u010Detn\u00EDch z\u00E1sad lze vysledovat podobn\u00E9 tendence, av\u0161ak n\u011Bkter\u00E9 z\u00E1sady jsou v r\u00E1mci \u010Desk\u00E9 legislativy a IFRS aplikov\u00E1ny zcela odli\u0161n\u00FDm zp\u016Fsobem." . "V\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady dle IFRS a \u010Desk\u00E9 legislativy" . . . "United States Generally Accepted Accounting Principles; financial accounting; International Financial Reporting Standards; Czech legislation"@en . "[0D18A676150B]" . "V\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady dle IFRS a \u010Desk\u00E9 legislativy"@cs . . "2"^^ . "CZ - \u010Cesk\u00E1 republika" . . "RIV/46747885:24310/11:00001618!RIV12-MSM-24310___" . "V\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady dle IFRS a \u010Desk\u00E9 legislativy" . "1212-3285" . . "2"^^ . "The aim of this article is to analyse how the generally accepted accounting principles are applied within IFRS and Czech legislation and if there eventually exist any differences in this area between these systems. It is possible to claim that Czech legislation is not entirely in accordance with IFRS. In application of some generally accepted accounting principles can be observed similar tendency, however, some principles are in the Czech legislation and IFRS applied entirely in a different way."@en . . . . . . "V\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady dle IFRS a \u010Desk\u00E9 legislativy"@cs . "1" . "14" . . "S" . "Generally Accepted Accounting Principles according to the IFRS and the Czech Legislation"@en . "239601" . "Barto\u0148ov\u00E1, Mark\u00E9ta" . . "RIV/46747885:24310/11:00001618" . . "7"^^ . "Acta Universitatis Bohemiae Meridionales" . "Mal\u00EDkov\u00E1, Olga" . . . . "C\u00EDlem \u010Dl\u00E1nku je prozkoumat, jak\u00FDm zp\u016Fsobem jsou v\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady aplikov\u00E1ny v r\u00E1mci \u010Desk\u00E9 legislativy a IFRS, a zda p\u0159\u00EDpadn\u011B existuj\u00ED mezi ob\u011Bma syst\u00E9my v t\u00E9to oblasti n\u011Bjak\u00E9 rozd\u00EDly. Lze konstatovat, \u017Ee \u010Desk\u00E1 legislativa nen\u00ED zcela ve shod\u011B s IFRS. V p\u0159\u00EDpad\u011B aplikace n\u011Bkter\u00FDch obecn\u011B uzn\u00E1van\u00FDch \u00FA\u010Detn\u00EDch z\u00E1sad lze vysledovat podobn\u00E9 tendence, av\u0161ak n\u011Bkter\u00E9 z\u00E1sady jsou v r\u00E1mci \u010Desk\u00E9 legislativy a IFRS aplikov\u00E1ny zcela odli\u0161n\u00FDm zp\u016Fsobem."@cs . .