PUBLIC FINANCE ACCOUNTING REFORM IN THE CZECH REPUBLIC Cover Image

ÚČETNÍ REFORMA VEŘEJNÝCH FINANCÍ V ČESKÉ REPUBLICE
PUBLIC FINANCE ACCOUNTING REFORM IN THE CZECH REPUBLIC

Author(s): Jana Vodáková
Subject(s): Public Finances, Accounting - Business Administration
Published by: Masarykova univerzita
Keywords: cash accounting; accrual accounting; depreciation of long-term assets; financial statements;
Summary/Abstract: This paper deals with the accounting reform of the public finance in the Czech Republic as an integral part of the whole reform process running across the Czech public finance. The paper concentrates on the description of an actual state of the reform process in the Czech Republic and an identification of main problems to be solved actually.