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The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...
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This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...
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The aim of this paper is to characterize the extent to which IFRS is used as a reference point for national accounting rules in the Czech Republic and what elements are incorporated in Czech Accounting Regulation, paying particular attention to the latest amendment to the Accounting Act based on...
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This paper concentrates on development of sustainability reporting with special accent on environmental and social issues in countries which recently joined the EU: Romania and the Czech Republic. The article analyses the short tradition of CSR reporting in both countries and current state of...
Persistent link: https://www.econbiz.de/10014179173