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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...
Classification of Accounting Systems: Its Contribution to Understanding of International Accounting
Classification National accounting systems International accounting Methodology
2010/10/20
A recent debate has suggested that the established supremacy of the dichotomic classification of accounting systems dividing systems into ‘Anglo-Saxon’ and ‘continental European’ models is to be conte...
The objective of this paper is to analyse national system for the regulation of the financial reporting of companies in the Czech Republic. The emphasis is on the process for setting rules, especially...
200 Years of Academical Tutorial of Accounting in the Czech Lands
Accounting Teaching Public Accounting Commercial College University of Economics Prague
2010/10/20
Lectures on accounting have been running in German language on Prague polytechnical institute since 1806. Department of public accounting (arose in 1830) was managed by Professor J. C. Ammann till 184...
Management Accounting in Marketing – in Search for Strategic Fit
Marketing Processes Management Control Systems Strate gic Management
2010/10/20
The paper is based on empirical field study jointly conducted by the authors. According to the identified management information needs they suggest a prototype accounting model for management control ...
2006 Accounting standards for business enterprises(detailed standards)
Accounting standards business enterprises
2015/6/3
2006 Accounting standards for business enterprises(detailed standards)。
2006 Accounting Standards for Business Enterprises(Basic Standards)
Business Enterprises Basic Standard
2015/6/3
In accordance with The Accounting Law of the People’s Republic of
China and other relevant laws and regulations, this Standard is formulated to prescribe
the recognition, measurement and reporting...
Approaches to the Regulation of the Accounting
Regulation of Accounting Sarbanes-Oxley Act Public Com pany Accounting Oversight Board
2010/10/20
The main aim of this paper was to discuss the possibility, advantages and disadvantages of various approaches to the regulation of accounting. Three main areas were described in detail – free market a...
Accounting Reform and Impact of EU Strategic Decision on Accounting Regulatory System in the Czech Republic
Accounting Act National Accounting Standards Interna tional Accounting Standards
2010/10/20
The paper concludes that emerging issues in the national accounting system have become changing rule based legislation towards principle based legislation, which is in compliance with the Directi...