Business, Management and Accounting
4 years ago

Czech National Accounting Board shaping accounting profession in Czech Republic.

Český finanční a účetní časopis
Czech National Accounting Board [Národní účetní rada a její vliv na české účetnictví]
Jana Skálová, Marcela Žárová

Paper Summary

The Czech National Accounting Board was set up in 1999 to help improve accounting in the Czech Republic. They issue Interpretations to guide accountants on tricky issues in the law. These Interpretations are not official rules, but they are respected by many professionals. Research shows that these Interpretations have a big impact on how accounting is done in the country.