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 …

information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …

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 …

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 …

“. 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 …

The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the … conclusions of the questionnaire research concerning the problem aspects which prevent the accounting statements made according to … the solutions according IAS/IFRS or IAS/IFRS for SME. The aspects of the accounting statements, identification of the …

obstacles that small and medium-sized enterprises (SMEs) are facing in application of accounting standards that had been issued … would meet the accounting and financial reporting needs of such group of enterprises and their users – so called project … entities belong into level 3; they apply simple accrual-based accounting also based on IFRS principles, but closely linked to …

using the notion of inter exactly historically defined stretch of fifteen years, in which this form of accounting records …