Research Work in IAS/IFRS - IAS/IFRS and Czech Accounting System and Comparison

Výzkum v oblasti IAS/IFRS - komparace řešení účetního systému IAS/IFRS s účetním systémem dle právních předpisů ČR

Jana Hinke, Denisa Plachá and Milan Hrdý

Český finanční a účetní časopis, 2007, vol. 2007, issue 4, 36-52

Abstract: Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these variations in the area of valuation bases, accounting elements, goals of financial reporting, formal aspects of accounting, financial reporting statements etc. This contribution tries to identify the main divergences between Czech accounting system and IAS/IFRS. The solutions of individual problems according US GAAP is signed only by selected areas for reserved degree of application in the Czech Republic.

Keywords: Harmonisation; Differences; Financial Reporting; Harmonizace; Rozdíly; Účetní výkaznictví (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.244.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.244.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:4:id:244:p:36-52

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.244

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 ().