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The Changing Accounting Environment: International Accounting Standards and US implementation
Accounting Standards Capital Markets Transparency Measurement Issues Harmonization
2010/10/18
Accounting provides useful information to decision makers, thus as the business
environment has changed so have the accounting standards that govern the presentation and
disclosure of information. I...
Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
intangible fixed assets IAS/IFRS US GAAP German accounting systems goodwill
2014/3/10
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
valuation tangible fixed assets Small and Medium-sized Entities (SME) IAS/IFRS US GAAP Human capital screening theory and education in agriculture
2014/3/20
The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with...
International Accounting Standards Board issues convergence standard on segment reporting
financial Accounting
2006/12/11
30 November 2006，The International Accounting Standards Board (IASB) today issued International Financial Reporting Standard (IFRS) 8 Operating Segments. The IFRS continues the IASB’s work in its join...