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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
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Management Accounting Systems Adoption in Startup Companies
Wagner, Jaroslav - In: Český finanční a účetní časopis 2007 (2007) 3, pp. 92-95
This assay deals with discussion about research issues and findings concerning determinants of management accounting systems adoption in early-stage/start-up companies and their impact on company growth and performance in US firms. It notices common and different conditions in US and Czech...
Persistent link: https://www.econbiz.de/10011194733
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Does New European Directive Change Czech Accounting?
Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140
The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
Persistent link: https://www.econbiz.de/10011194609
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Financial Statement of Micro-enterprises: Continually Open Question
Kovanicová, Dana - In: Český finanční a účetní časopis 2008 (2008) 3, pp. 6-19
In spite of the fact, that micro-enterprises are irreplaceable business entities in every country, there was not a relevant attention to them in former years. They were loaded with administrative and others burdens that did not correspond to their nature. Paper goes out from this recognition and...
Persistent link: https://www.econbiz.de/10011194653
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Mistakes of Users of Audited Financial Statements
Müllerová, Libuše - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 32-42
While providing the auditing service the auditors face often the opinion of the users of the audited financial statements which are not quite correct, or often completely erroneous. Accounting units in some cases expect from auditors services which they cannot provide to them since it would have...
Persistent link: https://www.econbiz.de/10011195004
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Small and Medium-Sized Entities – the definitions a specialities of accounting and reporting
Cardová, Zdenka - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 74-79
“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …
Persistent link: https://www.econbiz.de/10011194876
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Measurement mismatch between the assets and liabilities arising from emission rights (withdrawal of IFRIC 3)
Zelenková, Marie - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 59-72
immediate effect. IFRIC 3 was developed to explain how to apply existing International Financial Reporting Standards (IFRS) to …
Persistent link: https://www.econbiz.de/10011194882
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The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questio...
Hinke, Jana; Hrdý, Milan - In: Český finanční a účetní časopis 2012 (2012) 3, pp. 71-80
The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the company in the past, but also for realization of the right decisions in the future. This contribution presents the main conclusions of the questionnaire research concerning the...
Persistent link: https://www.econbiz.de/10011194920
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Ištvánfyová, Jana; Mejzlík, Ladislav - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 124-129
format. Moreover, a brief list of possible XBRL implementation impacts on financial reporting issues are discussed, mainly … online reporting and continuous auditing is surveyed. Finally, the structure and activities of the non-profit XBRL …The paper deals with general questions of business data communication, particularly it focuses on the XBRL open data …
Persistent link: https://www.econbiz.de/10011194956
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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