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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

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

Institutional View of Accounting

Procházka, David - In: Český finanční a účetní časopis 2007 (2007) 1, pp. 11-29

deals with the characteristics of accounting from perspective of institutional economic theory. I analyze relationship …

Persistent link: https://www.econbiz.de/10011194787

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

Typology of Concepts of Consolidated Financial Statements

Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63

entity; extent and character of acquisition difference; presentation of noncontrolling interests; measurement of net assets … 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

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

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

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

Conception of Cash Flow Statement on the Consolidated Basis

Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 60-70

There are available only two theoretical concepts of consolidation of cash flow statement: concept of pure consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement is the way of involvement of gross cash outflow and...

Persistent link: https://www.econbiz.de/10011194798

The possibilities of convergence of an economic and an accounting concept of income

Procházka, David - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 30-49

The exposition is aimed to define basic economic category which is profit (income). This element is a subject of the theoretical research in the accounting, too. Firstly, the contribution refers to some characteristics of economic concept of income. Then, I expound the accounting point of view,...

Persistent link: https://www.econbiz.de/10011194835