Český finanční a účetní časopis 2014(2):131-140 | DOI: 10.18267/j.cfuc.400

Does New European Directive Change Czech Accounting?

Libuše Müllerová
Prof. Ing. Libuše Müllerová, CSc. - profesorka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <muller@vse.cz>.

The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation to the framework and content of the EU Directive. The article examines conditions of such adaptation, compares current practice in the CR with the aims of the Directive and identifies the differences between them. The article comes to the conclusion that most of the domestic regulatory items correspond to those ones suggested by the EU Directive.

Keywords: Directives European Union; Accounting; Financial Statement; Consolidated Financial Statement; Accounting Act; Audit of the Financial Statement; Reporting.
JEL classification: M41

Published: June 1, 2014  Show citation

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Müllerová, L. (2014). Does New European Directive Change Czech Accounting? Czech Financial and Accounting Journal, 2014(2), 131-140. doi: 10.18267/j.cfuc.400
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    References

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