Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic

Specifika výročních zpráv o hospodaření vysokých škol v České republice

Jana Ištvánfyová

Český finanční a účetní časopis, 2010, vol. 2010, issue 2, 84-93

Abstract: The article is dedicated to the topic of financial reporting of the economic results of universities in relation to their financing. The article defines basic issues and problems in the area: identification of and distinction between the various activities of publicly financed universities, the use of an accounting platform and related accounting principles, when report economic activity. Another important topic addressed in the paper is the issue of reporting financial results for the period. In the conclusion, the author discusses the connection between the financial reporting system of public universities and principles of financial audit.

Keywords: University; Financial Report; Financial Reporting of Universities; Auditing; Vysoká škola; Výkazy o hospodaření; Financování vysokých škol; Finanční kontrola (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.cfuc.69

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