Could Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F12%3A%230001889" target="_blank" >RIV/46747885:24310/12:#0001889 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Could Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa?

Original language description

The article aims to propose precaution which could enable comparable financial reporting in the Euroregion countries. First there are defined some of the factors that may affect the persistent different reporting: current structure of the firms operatingin the Euroregion Neisse-Nisa-Nysa, problems of their classification and different terms of the historical development of national accounting systems in the countries of the Euroregion Neisse-Nisa-Nysa. Subsequently there are discussed questions of contemporary accounting practices at the national level, the level of implementation of the EU rules into national laws and persistant demand of accounting harmonization for small and medium enterprises as the prevailing business segment in the Euroregion Neisse-Nisa-Nysa..

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

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2012

Confidentiality

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

Name of the periodical

ACC Journal

ISSN

1803-9782

e-ISSN

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Volume of the periodical

18

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

79-88

UT code for WoS article

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EID of the result in the Scopus database

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