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Dopad rekodifikace občanského a obchodního práva na české účetní předpisy / The impact of recodification of the civil and commercial code on the Czech accounting standards

The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191579
Date January 2013
CreatorsKašparová, Petra
ContributorsMüllerová, Libuše, Trytko, David
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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