Quantification of the Impact of Accounting Reform in the Czech Republic on Municipalities in the Moravian-Silesian Region and Their Evaluation

被引：0
|
作者：
Hakalova, Jana [1 ]
Kryskova, Sarka [1 ]
Psenkova, Yvetta [1 ]
机构：
[1] VSB Tech Univ Ostrava, Fac Econ, Sokolska Trida 33, Ostrava 70121, Czech Republic
来源：
CENTRAL EUROPEAN CONFERENCE IN FINANCE AND ECONOMICS (CEFE2015) | 2015年
关键词：
Reform Process; State Accounting; Municipality Accounting; Accounting and Financial Statements; Consolidation;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
As a part of the project No. SGS SP2015/80 conducted at Faculty of Economics VSB-TU Ostrava, this paper analyses, quantifies and evaluates the impact of accounting reform in the Czech Republic on municipalities in the Moravian-Silesian Region. The main aim of the ongoing reform, which begun in 2010, is the improvement of financial management and control in the public administration while allowing preparation of consolidated financial statements of the whole Czech Republic. The reform brought the municipalities a number of changes (in legislation, implementation of new accounting, valuation and depreciation methods and ways of reporting), including problems with their application.
引用
收藏
页码：211 / 221
页数：11
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