In the traditional cycle approach to the auditing course, students are introduced to the public accounting profession …. Evaluations provided by past participants suggest that the exercise effectively integrates Accounting Education Change Commission … traditional curriculum. …

The comprehensiveness of income, a key definition in accounting, remains contentions despite decades of debate. A …

rules of the European Union in the filed of financial statements. In European countries the accounting systems have … harmonization. Since January 1st, 2005 all accounting units, shares of which are registered at financial markets, are obliged to … accounting units in the Czech Republic (enacted by the Law on Accounting), and not only for the consolidated but also for the …

information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …

The aim of the paper is to discuss the selection of accounting software for SMEs from the point of view of an end user …

Accounting is a communication tool, a common „financial language“. Separation of management accounting and management … conception of basic accounting categories (costs, revenues, profits, inflows, outflows, assets and liabilities), to choose …

accounting provided for in Act No. 563/1991 Coll., on Accounting, as amended. I analyze the difference between an infraction and …

The Czech National Accounting Board, an independent national accounting body that was established by the initiative of … independent respected profession in the Czech Republic and accounting methodology. This goal is realized through the process of … issuing Interpretations to consider accounting issues in the Czech legislation that are likely to receive divergent or …