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Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
Czech Republic Econometric tools Globalization IFRS International harmonization
2016/1/27
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their st...
Accounting Standards for the Public and Non-profit Organization in the USA
Financial reporting GAAP GASB Governmental accounting standards board Not-for-profit organizations Public sector
2016/1/27
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accountin...
Accounting for Cross-border Mergers and Its Problems
Book value Cross-border mergers Date of acquisition,
2016/1/27
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU...
International and European in the Accounting System of Romania
Financial reporting IFRS Romania Romanian Accounting Practices
2016/1/26
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Due process IFRS Regulatory systems
2016/1/26
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
The “Architecture” of Capital Accounting Basic Design Principles
Design Principles Architecture
2015/9/21
National income accounting would be a relatively simple matter were it not
for “capital.” All flows of output would then be for immediate consumption, and labor would be the sole factor of prod...
1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
From Accounting to Accountability: Harnessing Data for School Improvement
Accountability School Improvement
2015/5/27
There was a time in education when
decisions were based on the best
judgements of the people in authority. It
was assumed that school leaders, as
professionals in the field, had both the
responsi...
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World
Sustainability Accounting
2015/5/12
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World.
Lobbying Behavior of Governmental Entities:Evidence from Public Pension Accounting Rules
Accounting Accounting Industry United States
2015/4/28
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...
Accounting Objectives and Reporting System Construction of Managerial Accounting in China
accounting objective accounting relevance accounting report system
2015/5/20
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one...
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results
IAS 8 Accounting Policies Changes in Accounting Estimates and Errors
2015/3/9
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results.
Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?