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Does New European Directive Change Czech Accounting?

Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140

The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...

Persistent link: https://www.econbiz.de/10011194609

Small and Medium-Sized Entities – the definitions a specialities of accounting and reporting

Cardová, Zdenka - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 74-79

“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …

Persistent link: https://www.econbiz.de/10011194876

Measurement mismatch between the assets and liabilities arising from emission rights (withdrawal of IFRIC 3)

Zelenková, Marie - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 59-72

immediate effect. IFRIC 3 was developed to explain how to apply existing International Financial Reporting Standards (IFRS) to …

Persistent link: https://www.econbiz.de/10011194882

The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questio...

Hinke, Jana; Hrdý, Milan - In: Český finanční a účetní časopis 2012 (2012) 3, pp. 71-80

The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the company in the past, but also for realization of the right decisions in the future. This contribution presents the main conclusions of the questionnaire research concerning the...

Persistent link: https://www.econbiz.de/10011194920

УСЛОВИЯ ИНТЕГРИРОВАНИЯ ИНФОРМАЦИИ ОПЕРАТИВНОГО, СТАТИСТИЧЕСКОГО И БУХГАЛТЕРСКОГО УЧЕТА О НЕЗАВЕРШЕННОЙ И ГОТОВОЙ ПРОДУКЦИИ МАШИНОСТРОЕНИЯ...

ЮРЬЕВНА, МОТОЧЕНКОВА ЯНА - In: Вестник Южно-Уральского … (2010) 3, pp. 73-76

Статья посвящена проблемам взаимосвязи между оперативным, статистическим и бухгалтерским видами учета. Рассмотрены основные недостатки формирования...

Persistent link: https://www.econbiz.de/10011237873

Does Reporting Decrease Corruption?

Bone, John; Spengler, Dominic - In: Journal of Interdisciplinary Economics 26 (2014) 1-2, pp. 161-186

We construct two variants of a three-player one-shot corruption game, one in which reporting on bribers is cumbersome … official is rewarded for reporting on the briber.JEL: K42, H00, C72, O17 …

Persistent link: https://www.econbiz.de/10011137834

Statistical detection of fraud in the reporting of Croatian public companies

Slijepcevic, Sinisa; Blaskovic, Branimir - In: Financial Theory and Practice 38 (2014) 1, pp. 81-96

likely accounting and reporting fraud, for example in the daily usage of the Internal Revenue Service in the USA, and in … historical analysis of Greek macroeconomic reporting. We adapt and apply the methodology to the analysis of the reporting of some … leading Croatian public companies. We find indications of reporting fraud in several of the companies analyzed. In particular …

Persistent link: https://www.econbiz.de/10011140061

Jahresbericht / Bundesanstalt für Arbeitsschutz

Bundesanstalt für Arbeitsschutz - Dortmund - 1983(1984) - 1995[?]

Persistent link: https://www.econbiz.de/10004042958

Jahresbericht ... / Hans-Böckler-Stiftung

Hans-Böckler-Stiftung - Düsseldorf : Hans-Böckler-Stiftung - 1977(1978) -

Persistent link: https://www.econbiz.de/10004043288

Jahresbericht / Umweltbundesamt

Deutschland <Bundesrepublik> / Umweltbundesamt - Berlin - Nachgewiesen 1977(1978) - 1989(1990)

Persistent link: https://www.econbiz.de/10004043450