Conflict between the Accounting Act and Czech Accounting Standards in land

The paper deals with the analysis of existing Czech accounting procedures in the case of land accounting. The method of process analysis is used, where the currently valid methodological procedures are examined. The strengths and weaknesses of this methodology are defined. It is found that the accou...

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Bibliographic Details
Main Author: Kabourkova Kristina
Format: Article
Language:English
Published: EDP Sciences 2021-01-01
Series:SHS Web of Conferences
Subjects:
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2021/02/shsconf_ies2020_01048.pdf