Economics at your fingertips  

Requirements for cash flows reporting in the Czech legislation and their development in time

Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase

Lucie Brabcová

Český finanční a účetní časopis, 2020, vol. 2020, issue 3-4, 5-23

Abstract: Although the benefits of the Statement of Cash Flows for its users are indisputable, historically this statement has not been captured in the Czech legislation to a major extent. The aim of the paper is to describe and evaluate the quality of cash flows reporting as required by the Czech legislation as well as its evolution over time and its future development. The research methodology is based on comparative analysis. It can be concluded that the Statement of Cash Flows holds exceptionally weak position in the Czech accounting legislation over time. For the first ten years, it had not been mentioned in the legislation at all; after its introduction only a very little number of significant subsequent changes was made. Moreover, not even the current discussions on the new concept of accounting legislation do not indicate any intention to reconsider the approach to such an important statement.

Keywords: Accounting; Statement of cash flows; Cash flows; Účetnictví; Přehled o peněžních tocích; Peněžní toky (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (text/html) (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3

DOI: 10.18267/j.cfuc.547

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

Page updated 2021-09-18
Handle: RePEc:prg:jnlcfu:v:2020:y:2020:i:3-4:id:547:p:5-23