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New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle

In: New Trends in Finance and Accounting

Author

Listed:
  • Jan Molín

    (University of Economics, Prague)

Abstract

This paper analyses the new Czech legislation of cash accounting, particularly in the context of the application of cash flow principle. The paper starts by discussing basic premises, i.e. general theoretic thoughts about the accrual principle and cash flow principle. This is followed by a part which analyses the new legislation concerning cash accounting, adopted with effect of 1 January 2016 together with other amendments to Czech accounting regulations. The principal part is dedicated to the analysis of the new legislation in light of the application of the cash flow principle.

Suggested Citation

  • Jan Molín, 2017. "New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 407-418, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_38
    DOI: 10.1007/978-3-319-49559-0_38
    as

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