Search Results - person:"Mejzlík, Ladislav"

Vykazování jiného výsledku hospodaření minulých let v českých společnostech

Skálová, Jana; Mejzlík, Ladislav; Bareš, Marcel - In: Politická ekonomie : teorie, modelování, aplikace 68 (2020) 3, pp. 245-266

Persistent link: https://www.econbiz.de/10012269355

Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic

Mejzlík, Ladislav; Vítek, Leoš; Roe, Jana - In: European Financial and Accounting Journal 9 (2014) 4, pp. 4-24

The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of national accounting policy regulation in relation to IFRS and shows the evolution of main...

Persistent link: https://www.econbiz.de/10010512947

Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic

MEJZLÍK, Ladislav; Vítek, Leoš; Roe, Jana - In: European Financial and Accounting Journal 2014 (2014) 4

Persistent link: https://www.econbiz.de/10011195410

Adjustments to accounting profit in determination of the income tax base : evolution in the Czech Republic

Mejzlík, Ladislav; Vítek, Leoš; Roe, Jana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 4-24

The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 - 2012. After an initial survey of the problem, the article describes the issue of national accounting policy regulation in relation to IFRS and shows the evolution of main macroeconomic...

Persistent link: https://www.econbiz.de/10011470692

Novinky v regulaci účetnictví a auditu v Evropské unii: novely zákonů o účetnictví a auditu v České republice

Mejzlík, Ladislav - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 4-5

Persistent link: https://www.econbiz.de/10011098398

The IFRS assessment by publicly traded companies

Tuzarová, Simona; Mejzlík, Ladislav - In: The impact of globalization on international finance …, (pp. 341-346). 2018

Because the Czech Republic adopted the IFRS for the individual reporting publicly traded companies as well as other companies which are a part of the consolidation under the IFRS, this fact offers the adoption of the IFRS also for taxation supported by the existence of the CCCTB and its possible...

Persistent link: https://www.econbiz.de/10012236725

Mejzlík, Ladislav - In: Český finanční a účetní časopis 2011 (2011) 2, pp. 4-6

Persistent link: https://www.econbiz.de/10011194780

Progression of Financial Reporting in Czech Republic and its Regulation

Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European Financial and Accounting Journal 5 (2010) 1, pp. 64-77

The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and costs of implementing and monitoring the accounting...

Persistent link: https://www.econbiz.de/10010512858

Accounting Standards for the Public and Non-profit Organization in the USA

Ištvánfyová, Jana; Mejzlík, Ladislav - In: European Financial and Accounting Journal 5 (2010) 2, pp. 71-81

Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...

Persistent link: https://www.econbiz.de/10010512863

Accounting Standards for the Public and Non-profit Organization in the USA

IŠTVÁNFYOVÁ, Jana; MEJZLÍK, Ladislav - In: European Financial and Accounting Journal 2010 (2010) 2, pp. 71-81

Persistent link: https://www.econbiz.de/10011195335