Publication details
Harmonizace účetních výkazů
| Title in English | Harmonisation of account sheets |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | PFAMEI 2007 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | International Financial Reporting Standards; Czech standards; harmonisation |
| Description | This paper deals with harmonisation of account sheets in the Czech Republic with the rules in EU. There is presented the specification of IFRIS (the International Norms for Account Sheets) with comparison of situation in the Czech Republic. To date, there are many of differences between Czech financila norm a nd the norm that is stated in EU. |