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Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic
[Specifika výročních zpráv o hospodaření vysokých škol v České republice]

Author

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  • Jana Ištvánfyová

Abstract

The article is dedicated to the topic of financial reporting of the economic results of universities in relation to their financing. The article defines basic issues and problems in the area: identification of and distinction between the various activities of publicly financed universities, the use of an accounting platform and related accounting principles, when report economic activity. Another important topic addressed in the paper is the issue of reporting financial results for the period. In the conclusion, the author discusses the connection between the financial reporting system of public universities and principles of financial audit.

Suggested Citation

  • Jana Ištvánfyová, 2010. "Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic [Specifika výročních zpráv o hospodaření vysokých škol v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(2), pages 84-93.
  • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:2:id:69:p:84-93
    DOI: 10.18267/j.cfuc.69
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    More about this item

    Keywords

    University; Financial Report; Financial Reporting of Universities; Auditing; Vysoká škola; Výkazy o hospodaření; Financování vysokých škol; Finanční kontrola;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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