Work

Czech accounting legislation - convergence with IFRS?

Year: 2025

Type: conference-paper

Abstract: The long-term process of harmonization of Czech accounting legislation and elements of International Financial Reporting Standards should culminate in an amendment to the Accounting Act.Unfortunately, its final form and validity are constantly postponed, and so far, unofficial sources speak of a deadline of 2027.The paper will outline the main directions already incorporated into accounting legislation from 2024 and other breakthrough areas for the Czech accounting environment in which IFRS/IAS principles will be applied.

Source: Inproforum ...

DOI: 10.32725/978-80-7694-102-1.45

Authors: Jaroslav Svoboda, Tereza Fořtová, Edita Frejlachová

Institution: University of South Bohemia in České Budějovice

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4407182713

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