New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle

Jan Molín ()
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Jan Molín: University of Economics, Prague

Chapter Chapter 38 in New Trends in Finance and Accounting, 2017, pp 407-418 from Springer

Abstract: Abstract This paper analyses the new Czech legislation of cash accounting, particularly in the context of the application of cash flow principle. The paper starts by discussing basic premises, i.e. general theoretic thoughts about the accrual principle and cash flow principle. This is followed by a part which analyses the new legislation concerning cash accounting, adopted with effect of 1 January 2016 together with other amendments to Czech accounting regulations. The principal part is dedicated to the analysis of the new legislation in light of the application of the cash flow principle.

Keywords: Cash accounting; Single-entry accounting; Cash flow principle; Accrual principle (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_38

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DOI: 10.1007/978-3-319-49559-0_38

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