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The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...
Persistent link: https://www.econbiz.de/10011526922
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/10011887585
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/10011697477
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...
Persistent link: https://www.econbiz.de/10011700707
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/10011700717
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/10011706612
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/10011706628
This paper analyses debtors who applied for debt relief in the period between 1/1/2012 and 31/12/2013. As there has already been a research related to Moravian and Silesian regions in this matter, it focuses mainly on the debtors from Bohemian regions. It is therefore an analysis of a problem...
Persistent link: https://www.econbiz.de/10011707026
Nowadays, influence of international business groups on the individual countries’ economic systems is still growing. Effective tax rate showing a real level of the tax burden is one of the most important parameters of each economy. This article analyses the factors affecting the effective...
Persistent link: https://www.econbiz.de/10011707049
The article presents the results of the project regarding the development of the requirements to controllers’ professional competences. The aim of the empirical part of the study is to assess the current situation in Poland in this field. During the study, opinions of two expert groups are...
Persistent link: https://www.econbiz.de/10011707109