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The current state of the application of international accounting standards in the Czech Republic

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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 9781618040039
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
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