HÝBLOVÁ, Eva a Marie PASEKOVÁ. The Application of International Financial Reporting Standards into Corporations in the Czech Republic. Acta academica karviniensia. Karviné: Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, 2009, roč. 2009, č. 2, s. 155-169, 14 s. ISSN 1212-415X. |
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@article{873353, author = {Hýblová, Eva and Paseková, Marie}, article_location = {Karviné}, article_number = {2}, keywords = {international financial reporting standards; implementation; differences; companies;}, language = {eng}, issn = {1212-415X}, journal = {Acta academica karviniensia}, title = {The Application of International Financial Reporting Standards into Corporations in the Czech Republic}, volume = {2009}, year = {2009} }
TY - JOUR ID - 873353 AU - Hýblová, Eva - Paseková, Marie PY - 2009 TI - The Application of International Financial Reporting Standards into Corporations in the Czech Republic JF - Acta academica karviniensia VL - 2009 IS - 2 SP - 155-169 EP - 155-169 PB - Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné SN - 1212415X KW - international financial reporting standards KW - implementation KW - differences KW - companies; N2 - After the accession to the European Union is a fundamental change in the reporting of all Czech companies that are issuers of securities listed on a regulated securities market in the European Union. To build non-consolidated and consolidated financial statements which were published in 2005, must be used instead of Czech accounting standards, International Financial Reporting Standards, as well as IFRS. The preparation of financial statements in accordance with IFRS is governed by very different rules than those used in accordance with national legislation. IFRS sets out requirements for what and how to report, national legislation addressing what and how to charge. IFRS does not contain a detailed accounting practices, is crucial true and fair view. The research accounts compiled in accordance with IFRS that the preparers of financial statements should focus on issues related to the comparability of financial statements with the correct application. ER -
HÝBLOVÁ, Eva a Marie PASEKOVÁ. The Application of International Financial Reporting Standards into Corporations in the Czech Republic. \textit{Acta academica karviniensia}. Karviné: Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, 2009, roč.~2009, č.~2, s.~155-169, 14 s. ISSN~1212-415X.
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