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The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
Persistent link: https://www.econbiz.de/10011194609
rules of the European Union in the filed of financial statements. In European countries the accounting systems have … harmonization. Since January 1st, 2005 all accounting units, shares of which are registered at financial markets, are obliged to … accounting units in the Czech Republic (enacted by the Law on Accounting), and not only for the consolidated but also for the …
Persistent link: https://www.econbiz.de/10011194660
information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …
Persistent link: https://www.econbiz.de/10011194694
The aim of the paper is to discuss the selection of accounting software for SMEs from the point of view of an end user …
Persistent link: https://www.econbiz.de/10011194752
Relating to changes in global business environment the requirements on professional competences of controller were changed. This paper summarized the main conclusions of empirical research in Czech Republic. The research focuses on position of controller in organization structure,...
Persistent link: https://www.econbiz.de/10011194786
Accounting is a communication tool, a common „financial language“. Separation of management accounting and management … conception of basic accounting categories (costs, revenues, profits, inflows, outflows, assets and liabilities), to choose …
Persistent link: https://www.econbiz.de/10011194829
accounting provided for in Act No. 563/1991 Coll., on Accounting, as amended. I analyze the difference between an infraction and …
Persistent link: https://www.econbiz.de/10011194831
The Czech National Accounting Board, an independent national accounting body that was established by the initiative of … independent respected profession in the Czech Republic and accounting methodology. This goal is realized through the process of … issuing Interpretations to consider accounting issues in the Czech legislation that are likely to receive divergent or …
Persistent link: https://www.econbiz.de/10011194856
accurate records of the quantities and relative values of agricultural products first arose. Accounting developed purely in … accounting record was born. How and why did this relatively new profession develop? Its history is that of human commerce, and …
Persistent link: https://www.econbiz.de/10011194866
“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …
Persistent link: https://www.econbiz.de/10011194876