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Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework

Mládek, Robert; Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 42-58

A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IFRS / IAS) and … five defined by IFRS. It is not that the other seven do not exist under IFRS. It is just that IFRS chooses to express them …

Persistent link: https://www.econbiz.de/10004963502

International Education Standards for Professional Accountants adopted

Král, Bohumil - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 140-150

The paper describes the IFAC Education Committee effort to develop new International Education Standards for Professional Accountants. It informs about the structure and content of International Education Standards and it defines the principle standard requirements. The end of the paper is...

Persistent link: https://www.econbiz.de/10004963507

The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS

Kovanicová, Dana - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 77-106

The ordering a categorization of data in the income statement is unavoidable. Even in the absence of clearly identified subtotals, there is some form of implicit structure in any income statement. An immediate difficulty, however, is that attempts to define income statement categories can be...

Persistent link: https://www.econbiz.de/10004963509

The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)

Müllerová, Libuše - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 22-41

. Further development may follow a path of approachment of US GAAP with International Financial Reporting Standards (IFRS) and a …

Persistent link: https://www.econbiz.de/10004963515

Regulation of the European Accounting from the perspective of international harmonization

Žárová, Marcela - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 12-21

The article deals with the process of European accounting harmonisation. The process of European accounting harmonisation is divided into several historical phases including an overview of EC regulations on accounting. Description of the process of implementation of International Accounting...

Persistent link: https://www.econbiz.de/10004963519

Janhuba, Miloslav - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 107-121

This exposition focused to some basic problems by definition of the microeconomic (and accounting) category "revenue", of its congruence and differences in canonic texts (law act, instruction, directive etc.), which regulate a complex of accounting performances, in the first place, income...

Persistent link: https://www.econbiz.de/10004963520

The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS...

Novotná, Markéta - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 122-139

major accounting principles - IAS/IFRS and US GAAP. Both of the principles address following issues: * initial recognition … conditions according to IAS/IFRS; * impairment: IAS/IFRS allow to cancel or adjust the impairment towards the original value of … value of the asset; * IS /IFRS use historical costs based treatment and allowed alternative treatment - revaluation, US GAAP …

Persistent link: https://www.econbiz.de/10004963522

Analysis of the structure of the financial statement - Balance Sheet - U.S. GAAP and IAS (IFRS)

Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 59-76

Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP). Both systems define the … continental European countries) exists, the January 1, 2005 transition to IFRS is thus presenting the Czech and European …

Persistent link: https://www.econbiz.de/10004963530

Auditorské služby v České republice pohledem analýzy tržní koncentrace (se zaměřením na auditory subjektů veřejného zájmu)

Šindelář, Michal; Mϋllerová, Libuše - In: Politická ekonomie : teorie, modelování, aplikace 64 (2016) 6, pp. 730-746

Persistent link: https://www.econbiz.de/10011582249

Ztráta centrální banky - účetní a ekonomický pohled na příkladě České Národní banky

Mandel, Martin; Zelenka, Vladimír - In: Politická ekonomie : teorie, modelování, aplikace 57 (2009) 6, pp. 723-739

Persistent link: https://www.econbiz.de/10003956004