- Tytuł:
- Selected problems of financial reporting under the Czech legislation and international financial reporting standards
- Autorzy:
- Malíková, Olga
- Powiązania:
- https://bibliotekanauki.pl/articles/951083.pdf
- Data publikacji:
- 2013
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
financial reporting
statement of financial position
income statement
valuation
Czech legislation
International Financial Reporting Standards (IFRS) - Opis:
- The aim of this paper is to compare the statutory conditions for the reporting of accounting information pursuant to Czech legislation and the international financial reporting standards (IFRS/IAS). The paper is divided into three parts. The first part deals with the comparison of basic preconditions for submission, compilation and publishing of financial statements pursuant to the principles of Czech legislation and the international financial reporting standards (IFRS/IAS). It is followed by a comparative analysis aimed at the statement of financial position. Finally the last part compares the requirements imposed on the contents and scope of the appendices to the financial statements. At the end of this paper the most significant differences of financial reporting according to Czech legislation and IFRS/ IAS are presented. The aim of this paper is not to research and quantify impacts of different reporting of individual accounting items.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 97-114
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł