Narrow search
Showing 1 - 10 of 194
Cover Image
Comments on the New Dimension of Professional Liability of Auditing Companies
Molín, Jan - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 43-59
This paper discusses the criminal liability of auditing companies which came into force in the legal system of the Czech Republic on 1 January 2012. It explains new principles of legal regulation concerning criminal liability of corporations and actions against them and it goes on to apply these...
Persistent link: https://www.econbiz.de/10011194808
Cover Image
Influence of Accounting Norms on Dividend Policies in the Czech Republic
Ištvánfyová, Jana; Pelák, Jiří - In: Český finanční a účetní časopis 2010 (2010) 1, pp. 37-47
The paper focuses on distribution of unrealized profits. It identifies arguments for such a discussion. Substance of creditor protection, equivalent rights for shareholders and creditors, capital maintenance concepts and accounting aspects of these phenomena are discussed. The paper clearly...
Persistent link: https://www.econbiz.de/10011194685
Cover Image
Czech National Accounting Board
Skálová, Jana; Žárová, Marcela - In: Český finanční a účetní časopis 2013 (2013) 3
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...
Persistent link: https://www.econbiz.de/10011194856
Cover Image
Institutional View of Accounting
Procházka, David - In: Český finanční a účetní časopis 2007 (2007) 1, pp. 11-29
The series of corporate accounting scandals drew attention to the stewardship function of accounting. This exposition deals with the characteristics of accounting from perspective of institutional economic theory. I analyze relationship between owner and manager by the principal-agent model....
Persistent link: https://www.econbiz.de/10011194787
Cover Image
Financial Statement’s Standard Setting Strategy: Rules-Based or Principles Based?
Kovanicová, Dana - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 7-19
In response to the sharp criticism of rules-based financial accounting standards as is presented especially by Sarbanes-Oxley Act of 2002, the U.S. Securities and Exchange Commission require the setters of these standards to accept principles-based strategy or ´objectivesoriented’ strategy....
Persistent link: https://www.econbiz.de/10011194886
Cover Image
Proposals of a New Standard for Revenue Recognition: Open Issues
Procházka, David - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 43-51
The paper reacts to the present development in the field of revenue recognition under IFRS and US GAAP. IASB and FASB …
Persistent link: https://www.econbiz.de/10011194629
Cover Image
Typology of Concepts of Consolidated Financial Statements
Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63
of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …
Persistent link: https://www.econbiz.de/10011194725
Cover Image
IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
Valášková, Mariana - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 106-119
The paper outlines the influence and impact of IFRS on accounting regulation in Czech Republic. The core of the paper … is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison … process different from that legislative. Inspiration can be found in the IFRS due process. …
Persistent link: https://www.econbiz.de/10011194727
Cover Image
Transition from proportionate consolidation method to the equity method according to IFRS
Zelenková, Marie - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 57-69
to these reported by equity method. IFRS 11 Joint Arrangements that fully superseded IAS 31 Interests in Joint Ventures … become effective for financial statements for annual periods beginning on or after 1 January 2013. IFRS 11 doesn’t enable to … application guidance of transition from proportionate consolidation to equity method according to requirements of IFRS 11 and to …
Persistent link: https://www.econbiz.de/10011194734
Cover Image
Information on Revenues and Income in the Financial Statements of the Czech Companies
Procházka, David - In: Český finanční a účetní časopis 2009 (2009) 1, pp. 6-12
The paper shortly introduces the outcomes of a research project “New Approaches to Revenue Recognition in the World and the Possibilities of Their Utilisation in the Czech Republic” registered by Internal Grant Agency of University of Economics, Prague. The findings of the project will be...
Persistent link: https://www.econbiz.de/10011194735