Where to report following accounts from CZ statutory accountancy in a US GAAP format? - 381 – Deferred expenses - 383 – Accrued expenses - 384 – Accrued revenues - 385 – Deferred revenues - 388 – Estimated receivables - 389 – Estimated payables
US GAAP recognition, measurement and disclosure principles are not generally consistent with Czech National Standards.
As a result, it is not possible to simply take the Czech accounts, prepared according to CNS, fit them into a US GAAP-like balance sheet and pretend one is adhering to US GAAP.
Such a procedure would likely (at best) be misleading and (at worst) a violation of US GAAP. As a result, I am not able to answer your question.
The only way I could provide an answer is if you gave me specific examples of items making up these accounts. Only then might I be able to suggest how to correctly account for specific item.