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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 2011 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …
Persistent link: https://www.econbiz.de/10011195314
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Historical Costs versus Fair Value Measurement in Financial Accounting
Dvořáková, Dana - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10011195326
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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
TÜREL, Asli Gunduzay - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10011195379
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Historical Costs versus Fair Value Measurement in Financial Accounting
Dvořáková, Dana - In: European Financial and Accounting Journal 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10010512844
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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Türel, Asli Gunduzay - In: European Financial and Accounting Journal 5 (2010) 3-4, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10010512871
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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …
Persistent link: https://www.econbiz.de/10010512876
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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 …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …
Persistent link: https://www.econbiz.de/10011937463
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Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants
Šeligová, Markéta; Koštuříková, Ivana - In: European Financial and Accounting Journal 16 (2021) 1, pp. 25-44
The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of … aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were … other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience …
Persistent link: https://www.econbiz.de/10014547841
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Compliance costs of transfer pricing in case of SMEs: Czech case
Solilová, Veronika; Nerudová, Danuše; Bohušová, Hana; … - In: European Financial and Accounting Journal 12 (2017) 1, pp. 35-50
Small and medium sized enterprises account for over 99% of all companies in Eu-ropean Union and have very important position in the EU economy in the area of growth and employment. However, they face great deal of obstacles, such as com-pliance costs of taxation, 28 different tax systems in...
Persistent link: https://www.econbiz.de/10011937467
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Provisions in Metallurgical Industry and Financial Crisis
BOBEK, Michal - In: European Financial and Accounting Journal 2013 (2013) 2
The article studies the provisions in the metallurgical industry – the number of financial statements disclosing provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions disclosed in the financial statements and to...
Persistent link: https://www.econbiz.de/10011195315