Koncepční rámec a česká účetní legislativa
| Authors | |
|---|---|
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Sborník pedagogické konference Koncepční rámec finančního účetnictví, pohled české legislativy a srovnání s IFRS |
| MU Faculty or unit | |
| Citation | |
| Keywords | Accounting; framework; statements; reporting. |
| Description | The conceptual framework or the International Financial Reporting Standards is the fundamental for preparing financial statements. It consists of the financial statement objective, as well as its qualitative characteristics, definition of the financial statement parts and valuation. The Czech accounting legislation does not include the conceptual framework, some regulations are the part of the principle, some of the others, such as definitions of the financial statement parts, are not present. The article deals with the conceptual framework and the Czech legislature comparison as well as it reflects the meaning of the conceptual framework. |
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