Acta academica karviniensia 2014, 14(2):86-95 | DOI: 10.25142/aak.2014.030

Zkušenosti s odpisovými modely a rezervami na opravy v českých malých a středních podnicích

Libuše Müllerová1, Marie Paseková2
1 University of Economics, Faculty of Finance and Accounting, W. Churchill SQ. 4, 130 67 Prague 3, Email:muller@vse.cz
2 Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, 760 01 Zlín, Email:pasekovak@fame.utb.cz

The article aims to describe the process of gradual convergence of Czech accounting standards with International Financial Reporting Standards. One of the last steps was the introduction of residual value and component depreciation method in the field of accounting and reporting of long-term assets. The aim of the harmonization processes is to ensure comparability of financial statements on an international scale and clarity for users of financial information. Uniform rules for financial reporting lead to the credibility of financial statements to investors and ultimately affect the competitiveness of firms.

Klíčová slova: component depreciation, financial statement, residual value, true and fair view
JEL classification: M41

Vloženo: 25. únor 2013; Přijato: 16. červen 2014; Zveřejněno: 30. červen 2014  Zobrazit citaci

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Müllerová L, Paseková M. Zkušenosti s odpisovými modely a rezervami na opravy v českých malých a středních podnicích. Acta academica karviniensia. 2014;14(2):86-95. doi: 10.25142/aak.2014.030.
Sdílet...
Stáhnout citaci
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Zobrazit celý článek

    Reference

    1. Act No. 563/1991 Coll., on Accounting, Section 7 Para (1)
    2. Act No. 563/1991 Coll., on Accounting, Section 19 Para (9) and Section 23.
    3. BARTECZKOVÁ, I., 2003. Accounting and tax harmonization in the Czech Republic before entry into the European Union in the context of small and medium-sized enterprises. Acta academica karviniensia, 03(2), pp. 5-14. Karviná: SU OPF. ISSN 1212-415X.
    4. BARTECZKOVÁ, I., 2008. Reform of Income Taxes as a Part of Public Budgets Stabilisation. Acta academica karviniensia, 08(2), pp.19-29. Karviná: SU OPF. ISSN 1212-415X.
    5. BLECHOVÁ, B., 2012. The analysis of the corporate financial and tax accounting in the EU and their harmonization. In: Evropské finanční systémy 2012. Brno: ESF MU, pp. 12-18. ISBN 978-80-210-5940-5.
    6. DESAI, M. A., 2003. The Divergence between Book and Tax Income. Tax Policy and the Economy, 17(1), 169-206. ISSN 0892-8649. Přejít k původnímu zdroji...
    7. EBERHARTINGER, E., 2000. Ertragsteuerliche Konsequenzen der Internationalisierung der Rechnungslegung. Vienna: Orac, p. 581. ISBN 3-7007-1492-0.
    8. EVANS, L. and C. NOBES, 1996. Some Mysteries Relating to the Prudence Principle in the Fourth Directive and in German and British Law. European Accounting Review, 5(2), 361-373. ISSN 1468-4497 Přejít k původnímu zdroji...
    9. FREEDMAN, J., 2004. Aligning Taxable Profits and Accounting Profits: Accounting Standards, Legislators and Judges. eJournal of Tax Research, 2(1), 71-99. ISSN 1448-2398.
    10. GRONING, R., 2002. Steuerbilanzielle Gewinnermittlung nach US GAAP? Köln: Josef Eul Verlag Lohmar, p. 297. ISBN 3-89012-999-4.
    11. GUPTA, S. and L. F. MILLS, 2003. Does Disconformities in State Corporate Income Tax Systems Affect Compliance Cost Burdens? National Tax Journal, 56(2), 355-371. ISSN 0028-0283. Přejít k původnímu zdroji...
    12. HANLON, M. and T. SHEVLIN, 2005. Book-tax Conformity for Corporate Income: An Introduction to the Issues. Tax Policy and the Economy, 19(1), 101-134. ISSN 0892-8649. Přejít k původnímu zdroji...
    13. International Financial Reporting Standards (IFRS). 2005. Czech translation. London: International Accounting Standards Committee. IAS 16-Property, Plant and Equipment, p. 861, Para. 6.
    14. International Financial Reporting Standards (IFRS). 2005. Czech translation. London: International Accounting Standards Committee. IAS 16-Property, Plant and Equipment, p. 869, Para. 51.
    15. International Financial Reporting Standards (IFRS). 2005. Czech translation. London: International Accounting Standards Committee. IAS 16-Property, Plant and Equipment, p. 1561, Para. 10
    16. International Financial Reporting Standards (IFRS). 2005. Czech translation. London: International Accounting Standards Committee. IAS 16-Property, Plant and Equipment, p. 868, Para. 43 - 45
    17. International Financial Reporting Standards (IFRS). 2005. Czech translation. London: International Accounting Standards Committee. IAS 16-Property, Plant and Equipment, p. 867, Para. 35
    18. JANOUŠKOVÁ, J., 2007 Odložená daň. Praha: Grada Publishing. ISBN 978-80-247-1852-1.
    19. KANNIAINEN, V. and J. SODERSTEN, 1995. The Importance of Reporting Conventions for the Theory of Corporate Taxation. Journal of Public Economics, 57(3), 417-430. ISSN 0047-2727. Přejít k původnímu zdroji...
    20. KOŠTUŘÍKOVÁ, I., 2011. Corporate tax burden in the Czech Republic and European Union. Acta academica karviniensia, 11(2), 77-89. Karviná: SU OPF. ISSN 1212-415X. Přejít k původnímu zdroji...
    21. LAMB, M. et al., 1998. International Variations in the Connections between Tax and Financial Reporting. Accounting and Business Research, 28(3), 173-188. ISSN (electronic) 2159-4260. Přejít k původnímu zdroji...
    22. McLURE, C. E., 2008. Understanding Uniformity and Diversity in State Corporate Income Taxes. National Tax Journal, 61(1), 141-159. ISSN 0028-0283. Přejít k původnímu zdroji...
    23. MULLEROVÁ, L. a M. PASEKOVÁ, 2011. Component Approach to Depreciation versus Provision for Repairs. In: E. JIRCIKOVA, E. PASTUSZKOVA and J. SVOBODA. eds. Proceedings of the 5th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice. Zlín, Czech Republic: Tomas Bata University in Zlín, Faculty of Management and Economics, pp. 333-340. ISBN 978-80-7454-020-2.
    24. NOBES, C., 2004. Developments in the International Harmonization of Accounting. Cheltenham: Edward Elgar, p. 421. ISBN 1843760975.
    25. NOBES, C. and R. PARKER, 2006. Comparative International Accounting. Harlow: Prentice Hall, p. 587. ISBN 978-0-273-71476-7.
    26. PORCANO, T. M. and A. V. TRAN, 1998. Relationship of Tax and Financial Accounting Rules in Anglo-Saxon Countries. International Journal of Accounting, 33(4), 433-454. ISSN 10944060. Přejít k původnímu zdroji...
    27. SLEMROD, J., 2005. The Etiology of Tax Complexity: Evidence from US State Income Tax Systems. Public Finance Review, 33(3), 279-299. doi: 10.1177/1091142105275003. Online ISSN 1552-7530. Přejít k původnímu zdroji...
    28. SLEMROD, J. and W. KOPCUK, 2002. The Optimal Elasticity of Taxable Income. Journal of Public Economics, 84(1), 91-112. Retrieved from http://dx.doi.org/10.1016/S0047-2727(01)00095-0. ISSN 0047-2727. Přejít k původnímu zdroji...
    29. SPENGEL, C., 2003. International Accounting Standards, Tax Accounting and Effective Levels of Company Tax Burdens in the European Union. European Taxation, 43(6), 253-266. Retrieved from http://spengel.bwl.uni-mannheim.de/forschung/veroeffentlichungen/et_2003_253.pdf. ISSN 0014-3138.
    30. STROUHAL, J., C. BONACI a R. SKLENÁR, 2012. Impact of International Harmonization on Czech Accounting Legislature (Focused on Mergers). International Journal of Mathematical Models and Methods in Applied Sciences, 6(2), 289-296. ISSN 1998-0140.

    Zpět na obsah