Will the Czech accounting entities benefit from the Directive 2013/34/EU?  

Oleh:

Bušovová, Anna ; Drínovská, Eliška ; Gláserová, Jana ; Otavová, Milena

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Procedia - Social and Behavioral Sciences vol. 220 (May 2016), page 1-6.
Topik: European Directives; accounting harmonisation; accounting systems; accounting principles; financial statements
Fulltext: Procedia v220 Page 79.pdf (197.46KB)

Isi artikel

The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. According to the European Union, the reason and the sense of this Directive is to raise the competitive advantage and productivity of small and medium-sized enterprises. The EU Member States have to incorporate the rules of the Directive with their national law by 20 July 2015 at the latest during the year 2016. The intention of this paper is to determine and to evaluate the impacts of transposition of the Directive into the Czech Accounting Law.

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