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Výzkum prvotních veřejných nabídek akcií realizovaných na českém kapitálovém trhu
Meluzín, Tomáš - In: E + M ekonomie a management 12 (2009) 2, pp. 108-121
Persistent link: https://www.econbiz.de/10003935551
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Derivatives and Bucketshops: A Forgotten History of Czech Financial Markets between the World Wars
Vlachý, Jan - In: Politická ekonomie 2011 (2011) 2, pp. 205-233
Building upon exhaustive research of extant and often fragmentary contemporary resources, this paper provides a thorough analysis of financial options trading and sales in interwar Czechoslovakia. Whilst focusing primarily on a remarkable bucketshop episode occuring in the late twenties and...
Persistent link: https://www.econbiz.de/10009019524
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Typology of innovation process in services
Pazour, Michal - In: Politická ekonomie 2008 (2008) 6, pp. 795-818
chain. This study aims at creating conceptual framework for measuring innovation in services and for identifying different … innovation patterns in service sector. The need for the concept of innovation patterns in services results firstly from the … different character of the innovation process in services and in manufacturing and secondly from the high degree of …
Persistent link: https://www.econbiz.de/10008752936
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Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework
Mládek, Robert; Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 42-58
A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP) reveals a striking theoretical similarity between the two. Unfortunately, this similarity is masked by an even more...
Persistent link: https://www.econbiz.de/10004963502
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International Education Standards for Professional Accountants adopted
Král, Bohumil - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 140-150
The paper describes the IFAC Education Committee effort to develop new International Education Standards for Professional Accountants. It informs about the structure and content of International Education Standards and it defines the principle standard requirements. The end of the paper is...
Persistent link: https://www.econbiz.de/10004963507
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The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS
Kovanicová, Dana - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 77-106
The ordering a categorization of data in the income statement is unavoidable. Even in the absence of clearly identified subtotals, there is some form of implicit structure in any income statement. An immediate difficulty, however, is that attempts to define income statement categories can be...
Persistent link: https://www.econbiz.de/10004963509
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The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)
Müllerová, Libuše - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 22-41
Financial accounting has been playing an important role in the economic system in the USA, since it has been supporting an effective operation of capital market, and consequently of whole economy. Its main task is to provide reliable accounting information about accounting entity to its users...
Persistent link: https://www.econbiz.de/10004963515
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Regulation of the European Accounting from the perspective of international harmonization
Žárová, Marcela - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 12-21
The article deals with the process of European accounting harmonisation. The process of European accounting harmonisation is divided into several historical phases including an overview of EC regulations on accounting. Description of the process of implementation of International Accounting...
Persistent link: https://www.econbiz.de/10004963519
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Revenue - similarities and differences of normative texts
Janhuba, Miloslav - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 107-121
This exposition focused to some basic problems by definition of the microeconomic (and accounting) category "revenue", of its congruence and differences in canonic texts (law act, instruction, directive etc.), which regulate a complex of accounting performances, in the first place, income...
Persistent link: https://www.econbiz.de/10004963520