Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards

Základní odlišnosti ve vymezení dlouhodobých aktiv z pohledu české účetní legislativy a Mezinárodních účetních standardů pro veřejný sektor

Lukáš Poutník

Český finanční a účetní časopis, 2018, vol. 2018, issue 2, 5-23

Abstract: The paper deals with the basic differences in the definition of fixed assets in Czech accounting legislation and International public sector accounting standards. Since 2009, the Czech accounting reform of the public sector has been in progress with the aim of establishing transparent accounting rules built on an accrual basis. At the same time International public sector accounting standards have already provided such rules in the international environment. The aim of this paper is to identify and subsequently compare the basic methodological elements that distinguish those different concepts.

Keywords: Public sector accounting; Accrual basis; Fixed assets; Czech accounting standards; International accounting standards for the public sector; Účetnictví veřejného sektoru; Akruální báze; Dlouhodobá aktiva; Česká účetní legislativa; Mezinárodní účetní standardy pro veřejný sektor (search for similar items in EconPapers)
JEL-codes: H83 M41 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.18267/j.cfuc.510

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