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Fair Value Measurement – Obstacle or Benefit of Financial Accounting and Reporting?
Žárová, Marcela - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 44-50
, brings fundamental obstacles. There are comments on published IFRS for Small and Medium-sized Entities (ED SME IFRS, 2007) in …
Persistent link: https://www.econbiz.de/10011194978
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Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by busin...
Černý, Václav - In: Český finanční a účetní časopis 2006 (2006) 4, pp. 102-116
The article is focused on the International accounting standard IAS 8 – accounting policies, changes in accounting estimates and errors. These questions are examined in the comparison with accounting legislation in the Czech Republic. The article contains three case studies, and their...
Persistent link: https://www.econbiz.de/10011194704
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The Proposal to Create the Czech Accounting Standards – Interim Financial Reporting
Gláserová, Jana - In: Český finanční a účetní časopis 2013 (2013) 3
This paper examines the importance of the position and role of interim financial statements in the Czech financial reporting.The paper created a proposal for the creation of a new Czech Accounting Standard – “Interim Financial Statements”. Its purpose is both to unify the existing...
Persistent link: https://www.econbiz.de/10011194759
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Polish Contribution to Discussion about True and Fair View in Accounting
Bokšová, Jiřina - In: Český finanční a účetní časopis 2007 (2007) 1, pp. 61-64
The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year...
Persistent link: https://www.econbiz.de/10011194811
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The Role of External Auditors in Detection Process of Accounting Frauds
Müllerová, Libuše - In: Český finanční a účetní časopis 2009 (2009) 4, pp. 101-104
The polemic refers to the article on frauds and its various forms. It claims an internal audit as a major preventative measure against frauds and questions the role of an external audit. Such point of departure remains, in my opinion very contested issue. Were an external auditors guided by...
Persistent link: https://www.econbiz.de/10011194857
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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
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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
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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
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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
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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