From the year 2005, IFRS were given as a legal framework for the reporting of listed companies in all E.U. countries (including the Cz...
Affichage des articles dont le libellé est INTERNATIONAL ACCOUNTING. Afficher tous les articles
Affichage des articles dont le libellé est INTERNATIONAL ACCOUNTING. Afficher tous les articles
jeudi 2 mai 2019
Financial Statements
The Czech regulations do not require the separate reporting of discontinued operations11, while IFRS stipulate that discontinued operat...
REPORTING OF BALANCE SHEET ITEMS UNDER CZECH PRINCIPLES
Intangible fixed assets are intangible assets, which the accounting entity intends to keep for more than one accounting period (the Inc...
Tangible fixed assets
Tangible fixed assets include tangible assets, which the accounting entity intends to keep for more than one accounting period (the In...
Inventories
Inventories are current assets consumed by an entity during one year or within one operating cycle for generating revenues. Usually, ...
Receivables, payables and credits
The short-term and long-term receivables constitute a part of current assets, while short-term and long-term payables are included amo...
Cash
Short-term financial assets are included among the current assets of an enterprise. We distinguish between cash in hand, cash at bank ...
Provisions
The Accounting Act stipulates that only the genuine profits should be accounted for in the balance sheet, and that the accounting ent...
BASIC DIFFERENCES BETWEEN SOME LBAS AND IFRS/IAS
Intangible Fixed Assets According to LBAS 13 ‘Intangible Assets’, an intangible asset is an “identifiable non-monetary asset with...
lundi 29 avril 2019
The Reflections of the International Accounting Harmonization on Emerging
Abstract: Beyond the phenomenon of international accounting harmonization and its causes, there still a debate on its...
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