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The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting
[Podnět k vytvoření českého účetního standardu - mezitímní účetní výkaznictví]

Author

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  • Jana Gláserová

Abstract

This paper examines the importance of the position and role of interim financial statements in the Czech financial reporting.The paper created a proposal for the creation of a new Czech Accounting Standard - "Interim Financial Statements". Its purpose is both to unify the existing fragmented legislation issues examined under the Czech law and also to define the essential terms of the lack of interim financial statements. This is the definition of the interim reporting period, the obligation of regular interim financial statements that would have been available if the practical application induced respective business combination. An obvious and essential part of the definition would be the minimum content of interim financial statements, the accounting policies used in the preparation and valuation methods of individual items.

Suggested Citation

  • Jana Gláserová, 2013. "The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting [Podnět k vytvoření českého účetního standardu - mezitímní účetní výkaznictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 84-98.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:3:id:372
    DOI: 10.18267/j.cfuc.372
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    Keywords

    Interim financial statements; The Czech accounting legislation; Czech accounting standards; International accounting standards; Accounting rules; Estimates; Mezitímní účetní výkazy; Česká účetní legislativa; Mezinárodní účetní standardy; Účetní pravidla; Odhady;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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