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Research Work in IAS/IFRS - IAS/IFRS and Czech Accounting System and Comparison
[Výzkum v oblasti IAS/IFRS - komparace řešení účetního systému IAS/IFRS s účetním systémem dle právních předpisů ČR]

Author

Listed:
  • Jana Hinke
  • Denisa Plachá
  • Milan Hrdý

Abstract

Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these variations in the area of valuation bases, accounting elements, goals of financial reporting, formal aspects of accounting, financial reporting statements etc. This contribution tries to identify the main divergences between Czech accounting system and IAS/IFRS. The solutions of individual problems according US GAAP is signed only by selected areas for reserved degree of application in the Czech Republic.

Suggested Citation

  • Jana Hinke & Denisa Plachá & Milan Hrdý, 2007. "Research Work in IAS/IFRS - IAS/IFRS and Czech Accounting System and Comparison [Výzkum v oblasti IAS/IFRS - komparace řešení účetního systému IAS/IFRS s účetním systémem dle právních předpisů ČR]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 36-52.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:4:id:244:p:36-52
    DOI: 10.18267/j.cfuc.244
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    More about this item

    Keywords

    Harmonisation; Differences; Financial Reporting; Harmonizace; Rozdíly; Účetní výkaznictví;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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