US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech … accounting standards and their interpretations. Where it is appropriate the paper also brings inspiration for solving partial …

financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …