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Does New European Directive Change Czech Accounting?
[Změní nová evropská směrnice české účetnictví?]

Author

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  • Libuše Müllerová

Abstract

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.

Suggested Citation

  • Libuše Müllerová, 2014. "Does New European Directive Change Czech Accounting? [Změní nová evropská směrnice české účetnictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 131-140.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:2:id:400:p:131-140
    DOI: 10.18267/j.cfuc.400
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