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Nad první sestavou národních účt°u České Republiky

Nachtigal, Vladimír - In: Politická ekonomie : teorie, modelování, aplikace 44 (1996) 3, pp. 356-388

Persistent link: https://www.econbiz.de/10001203544

Pět let českého národního účetnictví

Hindls, Richard - In: Politická ekonomie : teorie, modelování, aplikace 46 (1998) 4, pp. 555-563

Persistent link: https://www.econbiz.de/10001252132

Metodicko : analytická studie nad první sestavou národních účt°u České Republiky

Nachtigal, Vladimír - 1995

Persistent link: https://www.econbiz.de/10000924759

Comparative analysis of the national accounting standards of the Czech Republic and Lithuania

Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44

The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or after 1 January 2005. The adoption of IFRS is...

Persistent link: https://www.econbiz.de/10011459355

Estimation of a tax gap in the personal income tax by means of national accounts

Finardi, Savina; Vančurová, Alena - In: European financial and accounting journal : EFAJ 9 (2014) 2, pp. 66-78

The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated by means of database data from national accounts; the database is internationally comparable. The...

Persistent link: https://www.econbiz.de/10011460531