FINANCIAL REPORTING FORM IN THE CZECH REPUBLIC UNDER EUROPEAN UNION REQUIREMENTS Cover Image

ZPŮSOB ZVEŘEJŇOVÁNÍ ÚČETNÍCH DAT V ČR V KONTEXTU POŽADAVKŮ EVROPSKÉ UNIE
FINANCIAL REPORTING FORM IN THE CZECH REPUBLIC UNDER EUROPEAN UNION REQUIREMENTS

Author(s): Gabriela Ďurianová, Lenka Velechovská
Subject(s): International relations/trade, EU-Accession / EU-DEvelopment, Financial Markets
Published by: Masarykova univerzita
Keywords: financial statements; reporting; harmonization;
Summary/Abstract: The article deals with analysis of European Union requirements on financial reporting and their implementation in the Czech Republic. Accessibility and reliability are ranked among basic aspects of users (especially investors) decision-making. Timeliness and form of reporting are harmonized by directives of the European Parliament and of the Council 2004/109/ES and 2003/58/ES. The authors are tracking reporting requirements on companies in the Czech Republic particularly on issuers of securities traded on capital markets.