Český finanční a účetní časopis 2006(2):116-123 | DOI: 10.18267/j.cfuc.155

Comparability according to the Czech accounting standards

Jiří Pelák
Ing. Jiří Pelák, Ph.D. - odborný asistent; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <pelak@vse.cz>.

The paper analyzes comparability of information presented according to the Czech accounting standards. The drawbacks are identified in many real world situations and an accounting treatment which would eliminate those drawbacks is suggested. In some cases only additional disclosure in notes to the financial statements is a feasible proposal.

Keywords: Comparability, Accounting principles.
JEL classification: M41

Published: June 1, 2006  Show citation

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Pelák, J. (2006). Comparability according to the Czech accounting standards. Czech Financial and Accounting Journal, 2006(2), 116-123. doi: 10.18267/j.cfuc.155
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    References

    1. FASB (2005): Current pronouncements. [on/line], London, FASB, 2005, [cit. 7. 3. 2006], <www.fasb.org/st>.
    2. IASCF (2005): 2005 International Financial Reporting Standards (Bound Volume). London, IASCF, 2005.
    3. Mejzlík, L. (2000): Historie a současnost IAS a jejich uplatnění v ČR. In: Sborník pedagogické konference - 1. ročník. Praha, VŠE, 2002, s. 51-61.

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