Implementation of Analytic Hierarchy Process Method in Decision-Making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86095088" target="_blank" >RIV/61989100:27510/15:86095088 - 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

Implementation of Analytic Hierarchy Process Method in Decision-Making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards

Original language description

The article deals with selected aspects of accounting and preparation of financial statements in accordance with the national accounting standards, selected multinational system of accounting standards and their combinations. When deciding whether to keep accounts only in accordance with national legislation or in accordance with International Financial Reporting Standards, a variety of criteria is taken into account. As has been found, each of the criteria has a different weight. Most considered criterion is the level of costs. Moreover, a number of methods and procedures that are used by International Financial Reporting Standards, are characterized by a higher level of sophistication. The results of the research show that the highest weight occurs in case, when the accounting is performed only according to national accounting legislation. The drawback of this option might be a lower quality and limited comparability of financial statements. As a highly disadvantageous option appears

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

BB - Applied statistics, operational research

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

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

Name of the periodical

Journal of Applied Economic Sciences

ISSN

1843-6110

e-ISSN

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Volume of the periodical

10

Issue of the periodical within the volume

7

Country of publishing house

RO - ROMANIA

Number of pages

16

Pages from-to

1060-1075

UT code for WoS article

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EID of the result in the Scopus database

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