IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86089622" target="_blank" >RIV/61989100:27510/14:86089622 - 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
IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union
Original language description
The paper deals with possibilities of fixed assets reporting in the financial reporting of business entities. Due to a mutual interconnection of economics and a development of an internal market there is an increase of pressure on the comparability of accounting information in a multinational context. In the European Union countries the companies can prepare statements and keep the books in accordance with national legislation. However, if they want to ensure that the statements prepared under terms ofthe financial statements are comparable in multinational perspective, the accounting and reporting only in accordance with national regulations is insufficient. The aim of this paper is to choose such a way of accounting and reporting of fixed assets, using a multi-criteria decision, which has the highest utility. During the decision-making process the company takes into account various criteria, the weight of each is determined by Saaty?s method. The methods of description, analysis, co
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 2nd International Conference on European Integration 2014 - ICEI 2014 : May 15-16, 2014, Ostrava, Czech Republic
ISBN
978-80-248-3388-0
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
372-381
Publisher name
VŠB-Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
May 15, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000346144900041

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