"Quality" Income from in Operating Activities under Czech Accounting Legislation

"Kvalita" výnosů z provozní činnosti podle české účetní legislativy

Václav Černý

Český finanční a účetní časopis, 2009, vol. 2009, issue 3, 57-66

Abstract: Paper is focused on assessing the extent to which its income from operations of business entities under national accounting legislation in force in the general definition of Czech Republic earnings under international accounting standards IAS/IFRS. Is accompanied by a comparative study based on differences in reporting of selected items according to International accounting standards IAS/IFRS in comparison with the national accounting legislation Czech Republic.

Keywords: Income; International Accounting Standards IAS/IFRS; the financial statements; Výnosy; Mezinárodní účetní standardy IAS/IFRS; Účetní výkazy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.37

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