Search Results - subject:"Czech Accounting Standards"

The Proposal to Create the Czech Accounting Standards – Interim Financial Reporting

Gláserová, Jana - In: Český finanční a účetní časopis 2013 (2013) 3

This paper examines the importance of the position and role of interim financial statements in the Czech financial reporting.The paper created a proposal for the creation of a new Czech Accounting Standard – “Interim Financial Statements”. Its purpose is both to unify the existing...

Persistent link: https://www.econbiz.de/10011194759

Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure

Bobek, Michal - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 66-92

on possible inspiration of disclosure by Czech accounting standards. The disclosure and inspiration by ČÚS is measured by …

Persistent link: https://www.econbiz.de/10011194902

Analysis of Differences in Reporting According to IFRS in SMEs in the Czech Republic and its Influence on Performance Measurement

Mullerova, Libuse; Pasekova, Marie; Kubickova, Dana - In: ACTA VSFS 4 (2010) 2, pp. 106-125

New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the...

Persistent link: https://www.econbiz.de/10010680345

Prepayments for Purchase of Property, Plant and Equipment

Vašek, Libor - In: Český finanční a účetní časopis 2007 (2007) 3, pp. 21-26

different results than Czech accounting standards. …

Persistent link: https://www.econbiz.de/10011194993

Cash Flow Statement – International Financial Reporting Standards and their Comparison with Czech Accounting Standards

Vašek, Libor - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 39-58

present cash flow statement according to Czech Accounting Standards or IFRSs. What accordance or difference is between both …

Persistent link: https://www.econbiz.de/10011194674