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Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
[Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování]

Author

Listed:
  • Michal Bobek

Abstract

Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions depends on the framework of estimations. The article presents methods of estimations and disclosures rules of both ČÚS and IAS/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates on possible inspiration of disclosure by Czech accounting standards. The disclosure and inspiration by ČÚS is measured by assessment of partial areas of disclosure.

Suggested Citation

  • Michal Bobek, 2012. "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure [Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 66-92.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:2:id:314:p:66-92
    DOI: 10.18267/j.cfuc.314
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    Keywords

    Provisions; Czech accounting standards; International Financial Reporting Standards; Empirical study; Disclosure; Rezervy; České účetní standardy; Mezinárodní účetní standardy; Empirická studie; Vykazování;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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