The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …

This article presents a financial scoring model estimated on Czech corporate accounting data. Seven financial …

This paper is focused on the financial situation of companies entering insolvency proceedings. It does not work with …-pack insolvencies are insolvency cases which start with an insolvency proposal which is accompanied by a reorganization plan already … approved by creditors. Prepacks should help make the insolvency process quicker and enable enterprise financial rehabilitation …

between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent … evidence that subsidiaries under foreign control steadily integrate IFRS-based principles into their management accounting … subsystems. The study extends current research on the integration of management and financial accounting by identifying a special …

convergence of financial and management accounting has been emerging. The integration is supported by the development of … information and communication technology. Financial and management accounting converge on the various levels, e.g. on data … countries. The transitional countries are in process of switching to standard accounting practice similar to those utilised in …