The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting

Podnět k vytvoření českého účetního standardu - mezitímní účetní výkaznictví

Jana Gláserová

Český finanční a účetní časopis, 2013, vol. 2013, issue 3, 84-98

Abstract: This paper examines the importance of the position and role of interim financial statements in the Czech financial reporting.The paper created a proposal for the creation of a new Czech Accounting Standard - "Interim Financial Statements". Its purpose is both to unify the existing fragmented legislation issues examined under the Czech law and also to define the essential terms of the lack of interim financial statements. This is the definition of the interim reporting period, the obligation of regular interim financial statements that would have been available if the practical application induced respective business combination. An obvious and essential part of the definition would be the minimum content of interim financial statements, the accounting policies used in the preparation and valuation methods of individual items.

Keywords: Interim financial statements; The Czech accounting legislation; Czech accounting standards; International accounting standards; Accounting rules; Estimates; Mezitímní účetní výkazy; Česká účetní legislativa; Mezinárodní účetní standardy; Účetní pravidla; Odhady (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.372

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