Zelenka, Vladimír; Zelenková, Marie - In: European financial and accounting journal : EFAJ 8 (2013) 1, pp. 67-84
The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …
