The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings …. Multiple regression analyses are used to establish links between accounting attributes on the sample of 64 listed firms for the … time period between 2005 and 2017. This study shows that relevance is a more dominant accounting attribute than reliability …

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 …

focus on management accounting practices capable of providing managers with relevant information to support their decision …-making activity. This article presents the results of the survey examining the management accounting practice among the economic … accounting practices being well established and rather conventional with the budgeting being the most relevant. Further results …

The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context …” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the … Poland to interpret the term “probable” used in IFRS to establish the threshold for recognition of various accounting …

briefly taking into ac-count the evolution of management accounting. Next, the overview of different ideas on the subject was …

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 …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech … accounting standards and their interpretations. Where it is appropriate the paper also brings inspiration for solving partial …

The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General …. The MFCA (as one of cost accounting methods) is in Czech Republic a part of management accounting (MA), which coincides … physical process. The environmental management accounting (EMA) is based on the same concept: it could be defined as a “green …