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Accounting according to the Czech legislation or IFRS? : Czechia case study

Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571

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

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

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

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 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/10010512829

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 2008 (2008) 4, pp. 22-44

Persistent link: https://www.econbiz.de/10011195387

First National Regulation (Standard): What Will Be Ahead?

Bezverkhiy, Konstyantyn - In: Accounting and Finance (2013) 2, pp. 8-12

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 The new provision was given the national status and it superseded the accounting...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

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

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

Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism

Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151

Persistent link: https://www.econbiz.de/10013261774

Exploring the relevance and reliability of fair value accounting

Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190

Persistent link: https://www.econbiz.de/10013261781

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Amortisation versus impairment of goodwill and accounting quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118

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