. "The financial accounting systems and the finacial reporting systems based on the national legislatintion of each country could not serve information for foreign external users. It is necessary to serve information on finacial position and financial performance in a such way to undrestand it. There are two basic systems of international finacila reporting (IFRS and US GAAP). Czech publicly traded enterprises are obliged to prepare their financial statements in accordance with IFRS since 1.1.2005. The publication is concerned with application of IFRS in czech entereprises."@en . "Accounting Harmonization and IAS/IFRS Application"@en . . "ASPI" . "Harmonizace \u00FA\u010Detnictv\u00ED a aplikace IAS/IFRS"@cs . . . . "Harmonizace \u00FA\u010Detnictv\u00ED a aplikace IAS/IFRS" . "[9D0AEFCA02FE]" . "financial reporting; IFRS; harmonization"@en . "369830" . "Harmonizace \u00FA\u010Detnictv\u00ED a aplikace IAS/IFRS"@cs . "RIV/62156489:43110/08:00130780!RIV09-GA0-43110___" . "Harmonizace \u00FA\u010Detnictv\u00ED a aplikace IAS/IFRS" . . "Z\u00E1kladn\u00EDm zdrojem ekonomick\u00FDch informac\u00ED jsou v\u00FDstupy z \u00FA\u010Detnictv\u00ED v podob\u011B \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a rozs\u00E1hl\u00FDch koment\u00E1\u0159\u016F. Syst\u00E9m \u00FA\u010Detnictv\u00ED a \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED zalo\u017Een\u00FD pouze na n\u00E1rodn\u00ED legislativ\u011B p\u0159\u00EDslu\u0161n\u00E9ho st\u00E1tu v\u0161ak v \u017E\u00E1dn\u00E9m p\u0159\u00EDpad\u011B nem\u016F\u017Ee poskytovat informace v podob\u011B, kter\u00E1 by byla srozumiteln\u00E1 v\u0161em potenci\u00E1ln\u00EDm u\u017Eivatel\u016Fm, zejm\u00E9na zahrani\u010Dn\u00EDm investor\u016Fm. Uveden\u00FDm u\u017Eivatel\u016Fm je t\u0159eba poskytovat informace o finan\u010Dn\u00ED pozici a finan\u010Dn\u00ED v\u00FDkonnosti podnik\u016F v podob\u011B, kter\u00E1 je zalo\u017Eena na mezin\u00E1rodn\u011B uzn\u00E1van\u00FDch \u00FA\u010Detn\u00EDch koncepc\u00EDch, z\u00E1sad\u00E1ch a standardn\u00EDch \u0159e\u0161en\u00EDch. V sou\u010Dasn\u00E9 dob\u011B existuj\u00ED ve sv\u011Bt\u011B dva syst\u00E9my, kter\u00E9 spl\u0148uj\u00ED uveden\u00E9 po\u017Eadavky. Jedn\u00E1 se o Mezin\u00E1rodn\u00ED standardy \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED, kter\u00E9 jsou vyu\u017E\u00EDv\u00E1ny zejm\u00E9na evropsk\u00FDmi podniky a evropsk\u00FDmi trhy cenn\u00FDch pap\u00EDr\u016F(IFRS) a V\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady (US GAAP), kter\u00E9 jsou vyu\u017E\u00EDv\u00E1ny na finan\u010Dn\u00EDch trz\u00EDch ve Spojen\u00FDch st\u00E1tech americk\u00FDch. P\u0159esto\u017Ee oba syst\u00E9my vych\u00E1zej\u00ED se stejn\u00FDch z\u00E1sad, existuj\u00ED v sou\u010Dasn\u00E9 dob\u011B mezi nimi jist\u00E9 odli\u0161nosti" . "Accounting Harmonization and IAS/IFRS Application"@en . . "Bohu\u0161ov\u00E1, Hana" . . . "43110" . . "978-80-7357-366-9" . "Praha" . . . . "308"^^ . "RIV/62156489:43110/08:00130780" . "1"^^ . "308"^^ . . . "Z\u00E1kladn\u00EDm zdrojem ekonomick\u00FDch informac\u00ED jsou v\u00FDstupy z \u00FA\u010Detnictv\u00ED v podob\u011B \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a rozs\u00E1hl\u00FDch koment\u00E1\u0159\u016F. Syst\u00E9m \u00FA\u010Detnictv\u00ED a \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED zalo\u017Een\u00FD pouze na n\u00E1rodn\u00ED legislativ\u011B p\u0159\u00EDslu\u0161n\u00E9ho st\u00E1tu v\u0161ak v \u017E\u00E1dn\u00E9m p\u0159\u00EDpad\u011B nem\u016F\u017Ee poskytovat informace v podob\u011B, kter\u00E1 by byla srozumiteln\u00E1 v\u0161em potenci\u00E1ln\u00EDm u\u017Eivatel\u016Fm, zejm\u00E9na zahrani\u010Dn\u00EDm investor\u016Fm. Uveden\u00FDm u\u017Eivatel\u016Fm je t\u0159eba poskytovat informace o finan\u010Dn\u00ED pozici a finan\u010Dn\u00ED v\u00FDkonnosti podnik\u016F v podob\u011B, kter\u00E1 je zalo\u017Eena na mezin\u00E1rodn\u011B uzn\u00E1van\u00FDch \u00FA\u010Detn\u00EDch koncepc\u00EDch, z\u00E1sad\u00E1ch a standardn\u00EDch \u0159e\u0161en\u00EDch. V sou\u010Dasn\u00E9 dob\u011B existuj\u00ED ve sv\u011Bt\u011B dva syst\u00E9my, kter\u00E9 spl\u0148uj\u00ED uveden\u00E9 po\u017Eadavky. Jedn\u00E1 se o Mezin\u00E1rodn\u00ED standardy \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED, kter\u00E9 jsou vyu\u017E\u00EDv\u00E1ny zejm\u00E9na evropsk\u00FDmi podniky a evropsk\u00FDmi trhy cenn\u00FDch pap\u00EDr\u016F(IFRS) a V\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady (US GAAP), kter\u00E9 jsou vyu\u017E\u00EDv\u00E1ny na finan\u010Dn\u00EDch trz\u00EDch ve Spojen\u00FDch st\u00E1tech americk\u00FDch. P\u0159esto\u017Ee oba syst\u00E9my vych\u00E1zej\u00ED se stejn\u00FDch z\u00E1sad, existuj\u00ED v sou\u010Dasn\u00E9 dob\u011B mezi nimi jist\u00E9 odli\u0161nosti"@cs . "1"^^ . "Harmonizace \u00FA\u010Detnictv\u00ED a aplikace IAS/IFRS" . "P(GA402/07/0547)" .