This contribution focuses on the current issues related to converting accounting data for tax purposes. The topic was selected with consideration for the needs of business practice and the absence of findings in the examined area, which relates to ensuring relevant data for tax purposes for...

Article focuses on issues of the IFRS implementation into the Czech accounting and tax legislation. Main topic is possibilities and risks of the conversion methods used for translation of the financial statements based on Czech Accounting Standards (CAS) to financial statements which follow the...