Template-Type: ReDIF-Article 1.0
Author-Name: Pavla Slavíčková
Title: The influence of the work of Luca Pacioli on the development of accounting in our country
Abstract: The publication of Luca Pacioli's work in 1494 caused the turning point in the development of double-entry bookkeeping and supported its expansion from Italy to other European countries. The article takes into account the research on this topic and seeks parallels between development in the Czech lands and Western Europe in the early period of accounting history. Based on the heuristic research and regressive criticism of sources preserved in the Czech archives and libraries, the article claims that there are no evidences about the expansion of Paciolio's work or other prints on double-entry bookkeeping in the Czech lands, similar manuals published in the same period in our territory described another accounting system and there are also no proofs of using of double-entry bookkeeping in the real accounting practice. The pilot comparison with Poland showed similarities, suggesting an analogous development in the Central European area against to the countries of Western Europe.
Keywords: Double-entry accounting, History, Czech lands, Podvojné účetnictví, Dějiny, České země
Classification-JEL: M41
Pages: 5-16
Volume: 2019
Issue: 3
Year: 2019
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=532.pdf
File-URL: http://www.vse.cz/cfuc/532
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:3:id:532:p:5-16
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/532

Template-Type: ReDIF-Article 1.0
Author-Name: Jáchym Lukeš
Title: Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic
Abstract: This article discusses the impact of the implementation of IFRS 9 on the banking sector in the Czech Republic, focusing primarily on observable data from the financial statements of banking institutions. The analysis included data from 33 banking institutions that hold more than 98% of the value of banking assets in the Czech Republic. The analysis results can be summarized so that implementation of IFRS 9 led to impairment "only" about 0.08%. Institutions reporting under Czech accounting rules have created significantly fewer provisions for assets than institutions reporting under IFRS. The impact on the reclassification of financial assets was considered to be the least significant, with only minor changes in the structure of held financial assets.
Keywords: IFRS 9, Finanční instrumenty, Banky, IFRS 9, Financial instruments, Banks
Classification-JEL: G21, M41
Pages: 17-31
Volume: 2019
Issue: 3
Year: 2019
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=533.pdf
File-URL: http://www.vse.cz/cfuc/533
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:3:id:533:p:17-31
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/533

Template-Type: ReDIF-Article 1.0
Author-Name: Věra Vlková
Title: Tax advantage for families with children
Abstract: Public spending on family benefits is provided by three ways - tax breaks, cash benefits and public services for families. There is wide variety of tax breaks for families among the OECD member countries. The main purpose of this article thesis is to analyse which of selected explanatory variables have an impact on the difference in personal income tax burden between childless taxpayers and families with children and which explanatory variables have impact on the amount of public expenditure on family benefits in the OECD member countries. In tax burden regression analyzes, I used two models for families with children, the first one for the families with two parents and the second one for the families with one parent. Based on the models created, I found out that for the explained variable the difference in personal income tax burden is a statistically significant explanatory variable the GDP per capita, for complete families in 2005 and 2010 and for incomplete ones in all the reference years. In a model where the explained variable was the amount of public spending on family support, I found out that there was significant explanatory variable the gender wage gap.
Keywords: Public expenditure on family benefits, Tax break for families with children, Personal Income, Daňová podpora rodin s dětmi, Veřejné výdaje na podporu rodin, Zatížení osobní důchodovou daní
Classification-JEL: H24, I39
Pages: 33-51
Volume: 2019
Issue: 3
Year: 2019
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=534.pdf
File-URL: http://www.vse.cz/cfuc/534
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:3:id:534:p:33-51
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/534

Template-Type: ReDIF-Article 1.0
Author-Name: Martin Kučera
Title: Intellectual capital reporting in accordance with IFRS
Abstract: The article focuses on disclosure of information regarding the intellectual capital in annual reports of companies carrying out their reports based on IFRS standards. Intellectual capital can be defined as a combination of human, structural and relation capital of an organisation and is very closely connected to the issue of intangible assets in accounting. For the purpose of determination of the current state of reporting, the annual reports of companies included in the stock index TexDAX (30 biggest tech-companies on the german stock market) for the year 2017 were analysed. The analysis of the financial statements, including notes, showed that entities adhere to the details outlined in IAS 38 and do not tend to disclose information on a more detailed group or asset level basis. Furthermore, based on the results of the analysis it can be concluded that companies generally do not overly focus on the complex reporting of information regarding intellectual capital in other parts of annual reports.
Keywords: Intangible assets, IAS38, IFRS 3, Intellectual capital, Nehmotná aktiva, IAS 38, IFRS 3, Intelektuální kapitál
Classification-JEL: M41, O34
Pages: 53-70
Volume: 2019
Issue: 3
Year: 2019
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=535.pdf
File-URL: http://www.vse.cz/cfuc/535
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:3:id:535:p:53-70
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/535