2006•Český finanční a účetní časopisOpen access
Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises [Účetní pravidla, změny v účetních odhadech a chyby dle Mezinárodních účetních standardů IAS/IFRS a v národní úpravě účetnictví České republiky u podnikatelských subjektů]
V. Černý
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Abstract
The article is focused on the International accounting standard IAS 8 - accounting policies, changes in accounting estimates and errors. These questions are examined in the comparison with accounting legislation in the Czech Republic. The article contains three case studies, and their solutions by both above mentioned methods, it contains the recommendations of the author for Czech national legislation.