regulation. The article addresses implementation of IFRS in the Czech Republic and describes the structure of accounting and …The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient … time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and …

This paper examines the important but not often discussed issue of accounting in central banks. It highlights the … bank accounting. In terms of balance sheet items, we discuss banknotes, shareholders' equity, gold, foreign exchange and …

In this article is analysed the problem of the accounting assessment within the projects financed from grants …/non-refundable fonds. The article aims to gather all the directives and regulations which are used for the accounting records in relation … funds accounting. The researching methodology consists of both the qualitative method, and the quantitative one …

This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process … Environmental Responsibility (CSER) poliсy. ESG disclosure regulation criteria were examined according to their classification on … Pension Fund Regulation, Stewardship Code, Government Corporate ESG disclosure, and Non-Government Corporate ESG disclosure by …