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Náhled Na Praktické Aplikace Odpovědnosti Manažerů Za Účetní Výkazy // Preview On Practical Applications Of Liability Managers Of Financial Statements

Author

Listed:
  • Roubíčková, Jaroslava

    (Vysoká škola ekonomická v Praze)

Abstract

Americký zákon Sarbanes-Oxley (SOX) zavedl opatření, která významným způsobem ovlivňují běžnou činnost firem, jejich strategii a plánování. Zdůrazňuje kvalitu vnitřních kontrolních systémů, stanovuje přísná pravidla pro odpovědnost manažerů za údaje ve zveřejňovaných účetních výkazech. Článek seznamuje s modelovým řešením aplikace v praxi na vybraných částech požadavků. The US Sarbanes-Oxley Act (SOX) introduced measures that significantly affect the normal activities of companies, their strategy and planning. Emphasizes the quality of internal control systems, sets strict rules for accountability of managers for information in published financial statements. The article introduces the model solution of practical applications in selected areas of requirements.

Suggested Citation

  • Roubíčková, Jaroslava, 2008. "Náhled Na Praktické Aplikace Odpovědnosti Manažerů Za Účetní Výkazy // Preview On Practical Applications Of Liability Managers Of Financial Statements," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
    • Handle: RePEc:scn:000pbo:67608
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