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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
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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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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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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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Social Responsibility Investing
Prskavcová, Martina - In: Český finanční a účetní časopis 2009 (2009) 2, pp. 57-69
Social Responsible Investing (SRI) means way how to invest money to firms which are not interested in profit only but they think about ecology, ethics a and social things etc. These firms use Corporate Social Responsibility in their strategic management. SRI is more used in abroad financial...
Persistent link: https://www.econbiz.de/10011194770
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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
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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
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Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic
Molín, Jan - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 55-65
This paper deals with detailed analysis of sanctions imposed in the Czech Republic for unlawful conduct concerning accounting provided for in Act No. 563/1991 Coll., on Accounting, as amended. I analyze the difference between an infraction and an administrative offence including implications for...
Persistent link: https://www.econbiz.de/10011194831