Významné změny zákona o účetnictví
| Title in English | Important changes of the accounting law |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Evropské informační systémy 2008. Sborník příspěvků z mezinárodní vědecké konference. |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Accounting; law; changes of law; |
| Description | The law n. 563/1991 Sb., which the Czech accounting is regulated by, has come through 18 modifications during the last few years. Some of these amendments were one of the particular reactions to alternations of interrelated laws; some of these notably reacted to the change of conception of accounting or accounting harmonisation within the EU. The aim of the article is to describe and analyse those changes, which in the area of accounting intervened. |