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The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...
Persistent link: https://www.econbiz.de/10015047700
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...
Persistent link: https://www.econbiz.de/10013448092
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/10010512829
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/10011195387
The most notable innovation in regulatory accounting software in Ukraine was the adoption of the National Accounting Provision (Standard), 'General Requirements for Financial Statements' (NAP(S) 1) in 2013. The new provision was given the national status and it superseded the accounting...
Persistent link: https://www.econbiz.de/10010843592
Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...
Persistent link: https://www.econbiz.de/10012888111
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In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...
Persistent link: https://www.econbiz.de/10009501252