Czech National Accounting Board

Národní účetní rada a její vliv na české účetnictví

Jana Skálová () and Marcela Žárová

Český finanční a účetní časopis, 2013, vol. 2013, issue 3, 6-19

Abstract: The Czech National Accounting Board, an independent national accounting body that was established by the initiative of Czech accountants, the Chamber of Auditors, academics from the University of Economics in Prague, and the Chamber of Tax Advisors in 1999 is subject of the article. The main goal of the Board is to support the development of accountancy toward an independent respected profession in the Czech Republic and accounting methodology. This goal is realized through the process of issuing Interpretations to consider accounting issues in the Czech legislation that are likely to receive divergent or unacceptable treatment in the absence of authoritative guidance. Research shows that issuing of Interpretations has impact on accounting practice and profession (e.g. majority of tax advisors knows Interpretations and use them). In spite of the fact, that Interpretations are not an inner part of accounting regulatory system in the Czech Republic, they represent professional opinion of highly respected members of the Czech National Accounting Board and therefore they are accepted by practice.

Keywords: Czech National Accounting Board; Interpretations; Accounting; Národní účetní rada; Interpretace účetních předpisů; Účetnictví (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.347

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