the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements …

. After an initial survey of the problem, the article describes the issue of national accounting policy regulation in relation … the development of corporate accounting profits, tax bases and tax deductions. All data collected for the purposes of this …

The nowadays accounting information user profile became more sophisticated and the financial reports face new … users. According to International Accounting Standards Board, the utility of information is defined through the qualitative … practice in risk management field. Also, we will debate the relation between the qualitative characteristics of accounting …

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 purpose of this article is to investigate the development of Czech accounting research and education and their … regarding management of academic research). The underlying premise of the analysis is that the actual status of accounting … academics and accounting education in the Czech Republic is rooted in its past and is closely linked to practice …