Český finanční a účetní časopis 2006(4):102-116 | DOI: 10.18267/j.cfuc.198

Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises

Václav Černý
Ing. Václav Černý, Ph.D. - odborný asistent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <cernyvac@vse.cz>.

The article is focused on the International accounting standard IAS 8 - accounting policies, changes in accounting estimates and errors. These questions are examined in the comparison with accounting legislation in the Czech Republic. The article contains three case studies, and their solutions by both above mentioned methods, it contains the recommendations of the author for Czech national legislation.

Keywords: International accounting standards; Accounting rules; Errors.
JEL classification: M41

Published: December 1, 2006  Show citation

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Černý, V. (2006). Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises. Czech Financial and Accounting Journal, 2006(4), 102-116. doi: 10.18267/j.cfuc.198
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    References

    1. IASB (2006): Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1.1.2006 Dodatek k IFRS 2005 - změny roku 2006. Praha, Svaz účetních. 2006.
    2. Krupová, L. - Vašek, L. - Černý, M. R. (2005): IAS/IFRS Mezinárodní standardy účetního výkaznictví. Principy, metody, interpretace. Praha, VOX, 2005.

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