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Current problems of consolidation in the Czech Republic

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dc.title Current problems of consolidation in the Czech Republic en
dc.contributor.author Šteker, Karel
dc.contributor.author Otrusinová, Milana
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2011
dc.identifier.isbn 978-80-7454-020-2
dc.date.issued 2011
dc.citation.spage 542
dc.citation.epage 550
dc.event.title 5th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2011-04-28
dc.event.edate 2011-04-28
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.subject consolidation en
dc.subject accounting reform en
dc.subject state accounting en
dc.subject IFRS en
dc.subject financial statements en
dc.description.abstract Consolidation is currently a very topical term related to the ongoing accounting reform in the public finance field. The final stage of this reform consists in the implementation of state accounting and preparation of consolidated financial statements for the Czech Republic. One of the objectives of this reform is to provide conditions for increasing the credibility of financial statements for the Czech Republic, both towards the European Union and international entities, including foreign investors. Further aim of the reform is to approach public sector accounting to methods and procedures known from the business accounting and use the experience of international practice. Due to this reason, the paper is focused on the analysis of the differences in the concept of consolidation of partnerships in the Czech legal environment and IFRS. The presented analysis is crucial for understanding the entire difficult process of reform and consolidation in the public sector at state level - the Czech Republic. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1002978
utb.identifier.rivid RIV/70883521:28120/11:43865665!RIV12-GA0-28120___
utb.identifier.obdid 43865681
utb.identifier.wok 000306544000052
utb.source d-wok
dc.date.accessioned 2012-10-04T12:11:53Z
dc.date.available 2012-10-04T12:11:53Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Šteker, Karel
utb.contributor.internalauthor Otrusinová, Milana
utb.identifier.jel -
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