Showing 1 - 10 of 22
Persistent link: https://www.econbiz.de/10012221329
The paper addresses the impact of adoption of International Financial Reporting Standards on the mutual relations between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent company, a subsidiary loses its independence and faces...
Persistent link: https://www.econbiz.de/10011889109
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital...
Persistent link: https://www.econbiz.de/10011459425
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems, too. State authorities are solving how to ensure the control over tax duty fulfilment under a...
Persistent link: https://www.econbiz.de/10011470699
The paper addresses the impact of adoption of International Financial Reporting Standards on the mutual relations between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent company, a subsidiary loses its independence and faces...
Persistent link: https://www.econbiz.de/10011995318
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital...
Persistent link: https://www.econbiz.de/10010512836
The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the...
Persistent link: https://www.econbiz.de/10010512896
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems, too. State authorities are solving how to ensure the control over tax duty fulfilment under a...
Persistent link: https://www.econbiz.de/10010512950
Persistent link: https://www.econbiz.de/10012491708
Persistent link: https://www.econbiz.de/10014521359