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dc.title | The current state of the application of international accounting standards in the Czech Republic | en |
dc.contributor.author | Šteker, Karel | |
dc.contributor.author | Otrusinová, Milana | |
dc.relation.ispartof | Recent Researches in Social Science, Digital Convergence, Manufacturing and Tourism - IC-SSSE-DC'11, ICM-CTS'11 | |
dc.identifier.isbn | 978-1-61804-003-9 | |
dc.date.issued | 2011 | |
dc.citation.spage | 81 | |
dc.citation.epage | 86 | |
dc.event.title | International Conference on Social Science, Social Economy and Digital Convergence, IC-SSSE-DC'11, International Conference on Manufacturing, Commerce, Tourism and Services, ICM-CTS'11 | |
dc.event.location | Lanzarote, Canary Islands | |
utb.event.state-en | Spain | |
utb.event.state-cs | Španělsko | |
dc.event.sdate | 2011-05-27 | |
dc.event.edate | 2011-05-29 | |
dc.type | conferenceObject | |
dc.language.iso | en | |
dc.subject | Consolidation | en |
dc.subject | Financial statements | en |
dc.subject | International Financial Reporting Standards (IFRS) | en |
dc.subject | International Public Sector Accounting Standards (IPSAS) | en |
dc.subject | State accounting | en |
dc.subject | The Czech Republic | en |
dc.description.abstract | This article deals with the current state of the application of international accounting standards in the Czech accounting legislation. This article aims to highlight the potential problems associated with the implementing of state accounting and drawing up the consolidated financial statements for the Czech Republic. The process of consolidating the financial statements of the Czech Republic is still not completed, are currently being made for its phased implementation. The fundamental problem of consolidation is currently in a stage of legislative arrangements. Based on the research are analyzed in the article areas, which must deal with an entity in connection with the ongoing financial reform. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1004752 | |
utb.identifier.obdid | 43865737 | |
utb.identifier.scopus | 2-s2.0-82555203004 | |
utb.source | d-scopus | |
dc.date.accessioned | 2015-06-04T12:55:19Z | |
dc.date.available | 2015-06-04T12:55:19Z | |
utb.contributor.internalauthor | Šteker, Karel | |
utb.contributor.internalauthor | Otrusinová, Milana |