New Act on Accounting - interpretation of the legal standard with applications

Principal Investigator:	doc. Ing. Jana HINKE, Ph.D.
Project Number:	PRVA-24-018
Grant awarded by:	MŠMT
Term:	2024-2024

CO-INVESTIGATORS:

• Ing. Mgr. Dana Bárková, Ph.D.

PROJECT ANNOTATION:

The legal environment of the Czech Republic is preparing for a drastic change in the primary regulation of financial accounting, through a basic legal standard - a completely new law, which represents the first important harmonization element with globally recognized accounting systems and which will fully replace the original legal standard - the current Accounting Act No. 563/1991 Coll. Students should be prepared for all the changes that the new legal standard will bring - both in terms of theory and implementation. Therefore, an electronic textbook will be created, which in a clear, clear and concise manner
conveys new approaches to accounting and reporting accounting data for students as potential users of this legal standard.