HÝBLOVÁ, Eva. The History, the Present and the Development of Accounting in the Czech Republic. In International Scientific Conference Finance and Accounting, Theory and Practice, Development nad Trends, Riga, Latvia. ISBN 978-9984-45-002-5. 2008.
Other formats:   BibTeX LaTeX RIS
Basic information
Original name The History, the Present and the Development of Accounting in the Czech Republic
Name in Czech Historie, současnost a vývoj účetnictví v České republice
Authors HÝBLOVÁ, Eva.
Edition International Scientific Conference Finance and Accounting, Theory and Practice, Development nad Trends, Riga, Latvia, 2008.
Other information
Original language English
Type of outcome Conference abstract
Field of Study 50200 5.2 Economics and Business
Country of publisher Latvia
Confidentiality degree is not subject to a state or trade secret
Organization unit Faculty of Economics and Administration
ISBN 978-9984-45-002-5
Keywords in English accounting; history; development;
Tags Accounting, development, history
Tags International impact
Changed by Changed by: Ing. Eva Hýblová, Ph.D., učo 97817. Changed: 5/11/2008 11:29.
Abstract
Due to the transformation of the Czech economy in the 1990s accounting, which was forced to respond to the changes of economic relationships and the ever expanding international integration, has been considerably reformed. The aim of accounting is to provide a fair and true view of the economic reality and also information comparable not only at national but also at international levels. The information obtained by means of accounting brings a view of the financial position, performance and changes in the financial position and as such it is necessary for company management. Important amendments of Czech accounting regulations came in 1993 and 2004; these reacted to the national and the international development. Since 2005 all businesses issuing securities registered at the regulated market for securities in EU member states use International Financial Reporting Standards to produce financial statements. The aim of this article is to evaluate the past, the present and the future development of accounting in the Czech Republic.
PrintDisplayed: 19/4/2024 22:34