The article is a discussion to the Libby and Brown’s article: Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement. The first part of the article describes the original research of the authors, including theoretical base, experiment and its conditions and...

Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions depends on the framework of estimations. The article presents methods of estimations and disclosures rules of both ČÚS and IAS/IFRS. The second part of the article is an empirical...

The article studies the provisions in the metallurgical industry – the number of financial statements disclosing provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions disclosed in the financial statements and to...

This paper explores some of the issues raised by the absence of due publication of EC secondary legislation in the languages of the new Member States after the 2004 Accession. It first lays down general principles regarding the publication of legal acts in Community law, pertinent to the current...

Over the last decades, the ever growing caseload in supreme and constitutional jurisdictions all around Europe has forced some of them to reassess the role and functions they should be fulfilling. This article offers, on the example of the Czech Republic, a case study of this phenomenon and also...

Over the last decades, the ever growing caseload in supreme and constitutional jurisdictions all around Europe has forced some of them to reassess the role and functions they should be fulfilling. This article offers, on the example of the Czech Republic, a case study of this phenomenon and also...