Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards

Výkaz peněžních toků - Mezinárodní standardy účetního výkaznictví a jejich srovnání s českou účetní legislativou

Libor Vašek

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 39-58

Abstract: Cash flow statement summarizes the resources of cash and cash equivalents on the one hand and their utilization on the other hand. Cash flow statement represents a component of enterprise`s financial statements together with balance sheet, income statement and statement of changes in equity. What accounting policies shall the enterprise apply to prepare and present cash flow statement according to Czech Accounting Standards or IFRSs. What accordance or difference is between both systems. The purpose of the article is to approximate cash flow statement presented in accordance with IFRS and this statement compare with statutory cash flow statement.

Keywords: Cash flow statement; International Financial Reporting Standards; Czech Accounting Standards; Výkaz peněžních toků; Mezinárodní standardy účetního výkaznictví; České účetní standardy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.147

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