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Does the auditor have a direct influence on the financial statement quality?
Dolgikh, Tatiana - In: European Financial and Accounting Journal 12 (2017) 2, pp. 73-90
auditor selection and the quality of reporting. For this paper, a special Questionnaire was developed and for each selected …. The study shows that the financial reports quality of the largest Russian companies on a high level. However, many … companies face the problem of RAS and IFRS differences during reports transformation that directly influences its quality …
Persistent link: https://www.econbiz.de/10011937473
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Asset classification, subsequent measurement and impairment testing for carbon emission trading
Mookdee, Tharatee; Bellamy, Sheila - In: European Financial and Accounting Journal 12 (2017) 3, pp. 65-86
With global efforts to combat climate change, accountants from participating entities worldwide need to report the economic value of carbon credits and related assets in carbon markets. However, the absence of formal accounting guidelines allows the selection of accounting practices and...
Persistent link: https://www.econbiz.de/10011937422
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The impact of different determination of intangible fixed assets in accordance with CAS and IPSAS on financial statements
Dvořák, Martin; Poutník, Lukáš - In: European Financial and Accounting Journal 12 (2017) 3, pp. 103-116
The paper deals with the determination of intangible assets of Czech public sector. On 15 January 2013, the International Public Sector Accounting Standards Board issued new standard IPSAS 31 - Intangible assets. This standard represents a very sophisticated construction of accounting axioms...
Persistent link: https://www.econbiz.de/10011937424
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Accounting in cloud
Singerová, Jana - In: European Financial and Accounting Journal 13 (2018) 1, pp. 61-76
Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such as a significant reduction of running cost, together with unrestricted access to data from anywhere and anytime. Cloud accounting software enables its users a real time access...
Persistent link: https://www.econbiz.de/10011937440
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The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Kopecká, Nattarinee - In: European Financial and Accounting Journal 11 (2016) 2, pp. 5-20
compass to lead the company's strategies and it conceals behind the scenes conventionally. The paper investigates a quality of … information disclosure in the Czech listed companies. The important pillar is to analyse the quality of information disclosure and …
Persistent link: https://www.econbiz.de/10011937445
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Relationship between liquidity and profitability: Empirical study from the Czech Republic
Svitlík, Jan; Poutník, Lukáš - In: European Financial and Accounting Journal 11 (2016) 3, pp. 7-24
The paper deals with relationship between liquidity and profitability ratios in the Czech Republic to investigate whether there exists correlation (a) within selected liquidity ratios and (b) selected liquidity ratios and selected profitability ratio in the Czech Republic during the period...
Persistent link: https://www.econbiz.de/10011937450
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Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European Financial and Accounting Journal 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company's performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue recognition...
Persistent link: https://www.econbiz.de/10011937454
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Disclosure of joint ventures and associates in financial statement under IFRS
Ašenbrenerová, Petra - In: European Financial and Accounting Journal 11 (2016) 3, pp. 85-94
This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...
Persistent link: https://www.econbiz.de/10011937455
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Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
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Public sector accounting policy reform in the Czech Republic: Experience from local governments (pilot)
Hrůza, Filip; Valouch, Petr - In: European Financial and Accounting Journal 11 (2016) 4, pp. 17-38
and benefits and thus there was identified certain degree of scepticism which may disrupt further efficient and positive …
Persistent link: https://www.econbiz.de/10011937463