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Intellectual capital disclosure of Hungarian and Czech listed firms
Lippai-Makra, Edit; Rádóczi, Zsolt; Kovács, … - In: European Financial and Accounting Journal 14 (2019) 3, pp. 43-59
The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and … Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize … that a significant positive relationship exists between IC disclosure score and such firm-specific financial factors as …
Persistent link: https://www.econbiz.de/10012623022
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Compliance with disclosure requirements under IFRS 3 of companies trading at Prague Stock Exchange
Nistorenco, Taisia - In: European Financial and Accounting Journal 14 (2019) 2, pp. 5-26
This article analyses compliance with information disclosure requirements under IFRS 3 Business Combinations in 23 … diligence in following IFRS 3 disclosure requirements, specifically the company size, history of trading on the stock exchange … the level of diligence in areas of disclosure and consequences of infringing the disclosure rules. The paper concludes …
Persistent link: https://www.econbiz.de/10012623016
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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
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
focuses on the IFRS disclosure requirements set by the current standard IAS 18 and compare to the new ones defined by IFRS 15 … current revenue disclosure IFRS requirements. …
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 … for joint ventures and also users of financial statements requested improvements to the disclosure of a reporting entity …
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