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Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
Janasová, Barbora - In: Český finanční a účetní časopis 2013 (2013) 4, pp. 110-127
There are many views on how to report leasing transactions in the financial statements. As part of the joint leasing … project, IASB and FASB are trying to come up with the new standard leasing already for seven years. The aim of this paper is …
Persistent link: https://www.econbiz.de/10011194852
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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 IFRS 11 Joint Arrangements that fully superseded IAS 31 Interests in Joint Ventures … become effective for financial statements for annual periods beginning on or after 1 January 2013.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
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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
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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
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Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
Žárová, Marcela - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 33-39
agreed internal market Rules into National Law. Enforcement of accounting regulation and principles in accordance with IFRS … anticipates publishing further extracts from the database on a regular base concerning compliance with IFRS and realization of the …
Persistent link: https://www.econbiz.de/10011194932
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Changes of Control and Joint-control Approaches
Zelenková, Marie - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 18-30
treatment of control and join-control according to the Czech legislation and according to IFRS. Illustrative examples and cases … Czech accounting legislation and IFRS 10 and IFRS 11 respectively. This paper also collates definition of control according …
Persistent link: https://www.econbiz.de/10011194980