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Interpretation of the National Accounting Board helps accountants and auditors
[Interpretace Národní účetní rady pomáhají účetním a auditorům]

Author

Listed:
  • Kateřina Polachová
  • Libuše Müllerová

Abstract

The National Accounting Board (NAB) is an independent professional organization which is created by Chamber of Auditors of the Czech Republic, Chamber of Tax Advisers of Czech Republic, Union of Accountants and Faculty of Finance and Accounting of the University of Economics, Prague. Apart from commenting on legislative changes in accounting regulations NAB, also prepares interpretations of Czech accounting legislation for situations which are not regulated by this legislation or when its interpretation is not unified. Interpretations explain topics proposed by accountant or auditors from their practice. Interpretations thus express opinions which were agreed by the professionals of the NAB. The NAB assists in improving professional qualifications and professional ethics in the area of accounting methodology. The goal of interpretations is to ensure that accounting information in financial statements will give a true and fair view of the financial situation and management of the company to users of financial statements who make financial decisions.

Suggested Citation

  • Kateřina Polachová & Libuše Müllerová, 2019. "Interpretation of the National Accounting Board helps accountants and auditors [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(2), pages 5-20.
    • Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:2:id:528:p:5-20
    DOI: 10.18267/j.cfuc.528
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    More about this item

    Keywords

    National Accounting Board; Interpretation; Financial statements; Accountants; Auditors; Národní účetní rada; Interpretace; Účetní závěrky; Účetní; Auditoři;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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