Český finanční a účetní časopis 2006(4):95-101 | DOI: 10.18267/j.cfuc.197

Euro in the International Accounting Standards and in Czech Accounting

Jaroslava Roubíčková
Doc. Ing. Jaroslava Roubíčková, CSc. - docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <roubicko@vse.cz>.

The objective of this contribution is to evaluate the impact of the Euro in the International Accounting Standards and in the Czech accounting environment and to handle the exchange calculations and differences. Methodical approaches including their changes and economic consequences are analyzed in the historic perspective between 1999 and 2006.

Keywords: Euro; Exchange Rate; Exchange Differences.
JEL classification: M41

Published: December 1, 2006  Show citation

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Roubíčková, J. (2006). Euro in the International Accounting Standards and in Czech Accounting. Czech Financial and Accounting Journal, 2006(4), 95-101. doi: 10.18267/j.cfuc.197
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    References

    1. IASB (2006): Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1.1.2006 Dodatek k IFRS 2005 - změny roku 2006. Praha, Svaz účetních. 2006.
    2. PriceWaterhouseCoopers (1999): IAS, US GAAP a české účetní předpisy - podobnosti a rozdíly. Praha, PriceWaterhouseCoopers, Praha, 1999.

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