professional accountants in business and of managerial accountants or controllers whose quality professional development is the …

new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new … purpose of financial accounting, i.e. achieving a true and fair view. By stipulating the new measurement of business assets … as to whether the new measurement bases required by both commercial law and financial accounting are in principal …

performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental … tendencies of financial performance measurement and management accounting. …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …

management accounting and with analysing of the relation of performance management and management accounting. …

characterized by an extensive right to choose in terms of business regulation. While the legal and accounting regulations until the …It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of … the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are …

The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the … national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine … Chart of Accounts is evidence of the continental accounting model in Ukraine. The accounting standards provide freedom of …

the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to …The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …

Information. The content followed the post-war Singular System for Business Accounting, which was heavily influenced by Germanic … Czechoslovakia, based strictly on the Soviet model of accounting. This system was replaced in 1966 by Singular System for Economic … Accounting System. Singular System of Economic Information and later Singular System for Socio- Economic Information (in its two …