Important Changes in the Czech Accounting Regulatory System

The paper states about impact of important changes in legislation and in accounting methods on accounting regulation in the Czech Republic during two previous decades. National regulatory system is divided into three periods – from the year 1991 to 2002, the year 2003 and last one is represented the...

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Bibliographic Details
Published in:Procedia economics and finance 2015, Vol.25, p.185-191
Main Authors: Miková, Tereza, Žárová, Marcela
Format: Article
Language:English
Subjects:
Accounting regulatory system
Czech Accounting Standards
Development of Czech accounting
International Financial Reporting Standards
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Summary:The paper states about impact of important changes in legislation and in accounting methods on accounting regulation in the Czech Republic during two previous decades. National regulatory system is divided into three periods – from the year 1991 to 2002, the year 2003 and last one is represented the beginning of 2004 until present. There are shown the harmonization efforts of European Union and influence of International Financial Reporting Standards to Czech accounting legislation. Moreover, the paper categorized the most important change in accounting development in the Czech Republic and describe their relation with accounting quality.
ISSN:2212-5671
2212-5671
DOI:10.1016/S2212-5671(15)00727-3