|Nové trendy finančního účetnictví podnikatelů v kontextu právních předpisů České republiky
|New trends in financial accounting entrepreneurs in the context of the law of the Czech republic
|Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2015, č. 4, s. 40-48.
|Západočeská univerzita v Plzni
|podnikatel;finanční účetnictví;finanční analýza;mezinárodní účetní standardy
|Keywords in different language:
|entrepreneur;financial accounting;financial analysis;international accounting standards
|Abstract in different language:
|The issue of financial accounting, there is gradual harmonization across states, which stems primarily from international operations of entrepreneurs and European integration. In 2015, it was implemented through an amendment to the Accounting Act to the Cz ech legislation, financial accounting new European Union legislation, which will take effect from 2016 on accounting in Czech companies. The amendment of the decrees was the further modification of Czech legislation. The paper is focused on entrepreneurs, so the attention is paid primarily by the Decree no. 500/2002 Coll. This paper deals with current issues and aims to identify major changes in the financial accounting in the Czech Republic, which will be applied since 2016. In the paper are identified sig nificant changes as the distribution of entities into four levels, the improvement of the term the fair value, the categorization of consolidation groups, the return of the single - entry bookkeeping, making the final accounts more accurate and others. Parti al aim of this paper is to analyze the impact of selected changes of financial accounting to the results of selected ratios of financial analysis because these indicators are based on the accounting data. Given the tendencies of the harmonization of the ac counting standards at the international level was made the further analysis of the compatibility of selected changes to the international accounting standards. The analysis was made on the evaluation of the own inventory, the billing of the changes of the inventory and activation, the cancellation of extraordinary profit and loss account, the abolition of formation expenses in the balance and on the adjustment of the definition of reserves. In all cases of the researched changes was not detected the inconsi stency between the czech legislative amendments and the international accounting standards.
|© Západočeská univerzita v Plzni
|Appears in Collections:
|Číslo 4 (2015)
Články / Articles (KFU)
Číslo 4 (2015)
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