Harmonization of Accounting in Governments and in Local Governments ABSTRACT The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient

Harmonizace účetnictví v oblasti státní správy a samosprávy

Jaroslava Marhounová and Štěpánka Nováková

Český finanční a účetní časopis, 2007, vol. 2007, issue 1, 30-43

Abstract: The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient protection of public resources. The key significance for fulfilment of income and expenditures budget statements and showing of budget administration has got budgetary structure, obligatory document published by Ministry of Finance. After entrance of the Czech Republic to the EU this document has been amended in the way to correspond to practice. Relevant is as well process of harmonization of accounting connected to launching of International Public Sector Accounting Standards usage.

Keywords: Public Sector Accounting; International Public Sector Accounting Standards; Income and expenditures; Účetnictví veřejného sektoru; Mezinárodní účetní standardy pro veřejný sektor; Příjmy a výdaje (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.207.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.207.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:207:p:30-43

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.207

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().