Acta academica karviniensia 2018, 18(1):17-24 | DOI: 10.25142/aak.2018.002

Finanční účetnictví ČR v kontextu mezinárodní harmonizace

Beáta Blechová, Šárka Sobotovičová

Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná

This paper deals with the issue of current changes in accounting legislation in the context of international harmonization. The ever-increasing process of globalization, development of international co-operation, foreign participation in domestic enterprises, and capital ties lead to the need to harmonize information from financial reporting so that it is internationally comparable. The paper aims to describe changes in the accounting of accounting entities resulting from the amendment of the Czech accounting legislation with effect from 1 January 2016. The new accounting regulation of the Czech legislation enabled the implementation of the European Union legislation, European Directive No. 2013/34/EU in particular, and increased compatibility with IAS/IFRS accounting system, which corresponds with the general efforts to harmonize accounting systems.

Klíčová slova: accounting, directives, European Union, harmonization, international financial reporting standards

JEL classification: G30, M41

Vloženo: 4. prosinec 2017; Revidováno: 9. leden 2018; Přijato: 14. březen 2018; Zveřejněno: 30. březen 2018  Zobrazit citaci