Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure

Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování

Michal Bobek

Český finanční a účetní časopis, 2012, vol. 2012, issue 2, 66-92

Abstract: Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions depends on the framework of estimations. The article presents methods of estimations and disclosures rules of both ČÚS and IAS/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates on possible inspiration of disclosure by Czech accounting standards. The disclosure and inspiration by ČÚS is measured by assessment of partial areas of disclosure.

Keywords: Provisions; Czech accounting standards; International Financial Reporting Standards; Empirical study; Disclosure; Rezervy; České účetní standardy; Mezinárodní účetní standardy; Empirická studie; Vykazování (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.314.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.314.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:2012:y:2012:i:2:id:314:p:66-92

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.314

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 ().