Professional accountants' perception on measurement issues in financial reporting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43869839" target="_blank" >RIV/70883521:28120/13:43869839 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Professional accountants' perception on measurement issues in financial reporting
Original language description
This paper provides an analysis focusing on knowledge of professional accountants in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Results document relatively good knowledge of local accounting legislature, however the knowledge gap in international legislature is visible. The paper also develops an analysis focusing on professional valuers and their activity in the area of financial instruments' measurement in order to dimension their opinion, knowledge and perceptions in relation to a series of transformation processes taking place at national and international level. There was documented the association between the developed activity and the valuers' level of professional training when considering the national market of valuation services in the field of financial instruments. The results offer sig
Czech name
—
Czech description
—
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
WSEAS Transactions on Business and Economics
ISSN
1109-9526
e-ISSN
—
Volume of the periodical
10
Issue of the periodical within the volume
3
Country of publishing house
GR - GREECE
Number of pages
12
Pages from-to
278-289
UT code for WoS article
—
EID of the result in the Scopus database
—