International Harmonization of Accounting Demands a New Approach to Accounting Education

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/70883521:28120/13:43869893

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

International Harmonization of Accounting Demands a New Approach to Accounting Education

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

International Harmonization of Accounting Demands a New Approach to Accounting Education

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti</a><br>

Návaznosti

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

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Acta universitatis agriculturae et silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

61

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

427-435

Kód UT WoS článku

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EID výsledku v databázi Scopus

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