Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governi...

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Bibliographic Details
Main Authors: Milana Otrusinová, Eliška Pastuszková
Format: Article
Language:English
Published: Mendel University Press 2013-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Reform of public sector accounting
municipality
International Public Sector Accounting Standards
cash base
selected entities
consolidation
Online Access:https://acta.mendelu.cz/61/7/2593/

Internet

https://acta.mendelu.cz/61/7/2593/

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