Comparability according to the Czech accounting standards

Srovnatelnost účetních informací podle českých účetních předpisů

Jiří Pelák

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 116-123

Abstract: The paper analyzes comparability of information presented according to the Czech accounting standards. The drawbacks are identified in many real world situations and an accounting treatment which would eliminate those drawbacks is suggested. In some cases only additional disclosure in notes to the financial statements is a feasible proposal.

Keywords: Comparability; Accounting principles; Srovnatelnost; Účetní zásady (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.155

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