Publikace UTB
Repozitář publikační činnosti UTB
Conversion Czech financial statements into IFRS
Repozitář DSpace/Manakin
Kontaktujte nás | Jazyk: čeština English
- Domovská stránka DSpace
- →
- Článek ve sborníku
- →
- Fakulta managementu a ekonomiky
- →
- Zobrazit záznam
JavaScript is disabled for your browser. Some features of this site may not work without it.
| dc.title | Conversion Czech financial statements into IFRS | en |
| dc.contributor.author | Šteker, Karel | |
| dc.relation.ispartof | Finance and the Performance of Firms in Science, Education and Practice 2013 | |
| dc.identifier.isbn | 978-80-7454-246-6 | |
| dc.date.issued | 2013 | |
| dc.citation.spage | 771 | |
| dc.citation.epage | 781 | |
| dc.event.title | 6th 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 | 2013-04-25 | |
| dc.event.edate | 2013-04-26 | |
| 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.relation.uri | http://www.ufu.utb.cz/sbornik/proceedings2013.pdf | |
| dc.subject | accounting | en |
| dc.subject | harmonization | en |
| dc.subject | financial statements | en |
| dc.subject | conversion | en |
| dc.subject | international financial reporting standards (IFRS) | en |
| dc.description.abstract | The aim of this paper is to explain the process of conversion Czech financial statements into International Financial Reporting Standards (IFRS). The harmonization in European Union and significant differences between IFRS and Czech accounting legislation are summarized at the beginning of this paper and then the separate step of conversion financial statements is described. At the end of the paper the practical issues in the conversion into IFRS are discussed. | en |
| utb.faculty | Faculty of Management and Economics | |
| dc.identifier.uri | http://hdl.handle.net/10563/1003670 | |
| utb.identifier.obdid | 43870578 | |
| utb.identifier.wok | 000329435800065 | |
| utb.source | d-wok | |
| dc.date.accessioned | 2014-02-12T16:16:03Z | |
| dc.date.available | 2014-02-12T16:16:03Z | |
| utb.identifier.utb-sysno | 57048 | |
| utb.contributor.internalauthor | Šteker, Karel | |
| utb.fulltext.affiliation | Ing. Karel Šteker, Ph.D . Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, 76001 Zlín, Czech Republic Tel: +420 576 032 417 Email: steker@fame.utb.cz | |
| utb.fulltext.dates | - | |
| utb.fulltext.sponsorship | - | |
| utb.fulltext.projects | - | |
| utb.fulltext.faculty | Faculty of Management and Economics | |
| utb.fulltext.ou | - | |
| utb.identifier.jel | M41 |
