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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 … governments' efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed … aims to identify key challenges and milestones - four key aspects of these public sector financial reporting modernization …
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
The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public...
Persistent link: https://www.econbiz.de/10011937463
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Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
Tumpach, Miloš; Stanková, Adriana - In: European Financial and Accounting Journal 9 (2014) 4, pp. 76-85
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditionally strong ties between accounting and tax regulation, taxpayers and tax authorities were...
Persistent link: https://www.econbiz.de/10010512951
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Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
Tumpach, Miloš; Stanková, Adriana - In: European Financial and Accounting Journal 2014 (2014) 4
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditionally strong ties between accounting and tax regulation, taxpayers and tax authorities were...
Persistent link: https://www.econbiz.de/10011195298
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Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Skálová, Jana; Podškubka, Tomáš - In: European Financial and Accounting Journal 4 (2009) 3, pp. 19-39
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements imposed on merger projects and the net assets valuations....
Persistent link: https://www.econbiz.de/10010512845
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Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Skálová, Jana; PODŠKUBKA, Tomáš - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 19-39
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements imposed on merger projects and the net assets valuations....
Persistent link: https://www.econbiz.de/10011195319
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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
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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Advance pricing arrangements as a tax strategy tool for related entities
Kuropka, Karolina - In: European Financial and Accounting Journal 15 (2020) 2, pp. 31-44
The article presents the procedure of concluding an advance pricing agreement between the taxpayer and the tax authority as a tool of tax strategy of large international groups. It was pointed out that the advance pricing agreement may be a key tool to protect affiliates operating in different...
Persistent link: https://www.econbiz.de/10012623029
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Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Molín, Jan; Jirásková, Simona - In: European Financial and Accounting Journal 9 (2014) 4, pp. 25-44
Reporting Standards (IFRS). …
Persistent link: https://www.econbiz.de/10010512948
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Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
MOLÍN, Jan; JIRÁSKOVÁ, Simona - In: European Financial and Accounting Journal 2014 (2014) 4
Reporting Standards (IFRS). …
Persistent link: https://www.econbiz.de/10011195286