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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

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

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

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

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 Questionnaire Research

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

Fundraising Methods and Tools According to Donors

Köhler, Pavlína - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 152-161

Nonprofit nongovernmental organizations are important areas of the economy. Fundraising is closely related to the activities of NGOs in providing the financial resources for its functioning. The aim of this paper is an overview of possible ways to create a fundraising tool that organizations...

Persistent link: https://www.econbiz.de/10011194651

Financing and Financial Management of Non-Profit Organization

Hálek, Miroslav - In: Český finanční a účetní časopis 2011 (2011) 1, pp. 33-41

Fundraising of non-profit organization has many options. The most common ways of funding are from private donors and received grants or subsidies from the municipalities or the European Union. As a non-profit organization does not have profit, it has more total fund resources. Its business is...

Persistent link: https://www.econbiz.de/10011195005

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

Regulation and Implementation of Accounting Standards in the Public and Non-profit Sector in USA

Ištvánfyová, Jana; Mejzlík, Ladislav - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 29-36

to the governmental financial reporting model. Currently, governmental accounting standards are established by the GASB … Accounting (NCGA) in 1934 became known as the “blue book”. The GASB has completed its new model for financial reporting by … separate financial reporting standards for governments depends on the identities of the groups of users of the financial …

Persistent link: https://www.econbiz.de/10011194785

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