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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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..

Název v anglickém jazyce

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

Popis výsledku anglicky

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..

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

ACC Journal

ISSN

1803-9782

e-ISSN

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Svazek periodika

18

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

79-88

Kód UT WoS článku

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EID výsledku v databázi Scopus

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