The process of harmonization of accounting in the Czech Republic
Konferenční objektOtevřený přístuppeer-reviewedpostprintDatum publikování
2016
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Masarykova univerzita
Abstrakt
The article was written in response to the amendment to Decree No. 250/2015 Coll., which came into effect from January 1, 2016. This amendment shows the harmonization of the Czech accounting system with the International Financial Reporting Standards (IFRS), e.g. in reporting of extraordinary income and expenses, of formation expenses, or in valuation of inventory produced internally. Consequently, a survey has been conducted, in which 24 persons having experience with the accounting under the IAS/IFRS commented on how they coped with the differences between the Czech Accounting Standards (CAS) and the IAS/IFRS. It has been found that these companies normally keep the accounts simultaneously in both systems (CAS and IAS/IFRS). However, some companies decided to keep the accounts only in one accounting system, supplemented with the differences between the two systems. It is undisputed that the process of harmonization of accounting systems continues. However, the final unification of our national system with the European one has not happened so far. There is a need to harmonize accounting and tax regulations as well.
Rozsah stran
p. 242-248
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Zdrojový dokument
European Financial Systems 2016 : proceedings of the 13th International Scientific Conference
Vydavatelská verze
http://www.efs.econ.muni.cz
https://is.muni.cz/do/econ/sborniky/2016/EFS2016-Proceedings_final_September_19_final.pdf
https://is.muni.cz/do/econ/sborniky/2016/EFS2016-Proceedings_final_September_19_final.pdf
Přístup k e-verzi
open access
Název akce
13th International Scientific Conference of the European Financial Systems (27.06.2016 - 28.06.2016)
ISBN
978-80-210-8308-0
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Klíčová slova
International Financial Reporting Standards (IFRS), Czech accounting standards (CAS), harmonization of accounting., Mezinárodní standardy finančního výkaznictví (IFRS), České účetní standardy (ČÚS), harmonizace účetnictví.