International Harmonization of Accounting Demands a New Approach to Accounting Education

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00066108" target="_blank" >RIV/00216224:14560/13:00066108 - isvavai.cz</a>

Alternative codes found

RIV/70883521:28120/13:43869893

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361020427" target="_blank" >http://dx.doi.org/10.11118/actaun201361020427</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361020427" target="_blank" >10.11118/actaun201361020427</a>

Result language

angličtina

Original language name

International Harmonization of Accounting Demands a New Approach to Accounting Education

Original language description

Accounting and financial reporting is a valuable source of information about the financial position and performance of a company. The development of the international capital market have brought the need for international, globally valid and acknowledgedaccounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which issue securities; the other entities continue using national generally accepted accountingprinciples (GAAP). As the number of companies which apply the GAAP is predominant, these form the basis of the education of future accounting professionals. However, this situation has to be changed because of the potential expansion of the harmonizationinto a further group of companies (small and medium sized entities) and also because of the increasing international cooperation among companies.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta universitatis agriculturae et silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

61

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

9

Pages from-to

427-435

UT code for WoS article

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EID of the result in the Scopus database

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