Analysis of the Process of Accounting Harmonization Using the Method of Order

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of the Process of Accounting Harmonization Using the Method of Order

Popis výsledku v původním jazyce

In connection with a development of a world economy, which is becoming more global character, there is an elimination of national borders. Main reason for the harmonization of a Czech legislation with European Union standards was a problem of an acceptability of financial statements compiled according to Czech Accounting Standards (CAS) on international capital markets, particularly stock exchanges. For small and medium sized companies is then an issue of the harmonization especially important because during the ongoing economic crisis facing a significant pressure from a competition. Therefore an aim of this paper is to analyze by using a method of order whether would not be more advantageous for a mid-sized company which is doing business only in theCzech Republic to make changes in its accounting that is, switch to a reporting according to the International Accounting Standards (IAS) and consequences of its use.

Název v anglickém jazyce

Analysis of the Process of Accounting Harmonization Using the Method of Order

Popis výsledku anglicky

In connection with a development of a world economy, which is becoming more global character, there is an elimination of national borders. Main reason for the harmonization of a Czech legislation with European Union standards was a problem of an acceptability of financial statements compiled according to Czech Accounting Standards (CAS) on international capital markets, particularly stock exchanges. For small and medium sized companies is then an issue of the harmonization especially important because during the ongoing economic crisis facing a significant pressure from a competition. Therefore an aim of this paper is to analyze by using a method of order whether would not be more advantageous for a mid-sized company which is doing business only in theCzech Republic to make changes in its accounting that is, switch to a reporting according to the International Accounting Standards (IAS) and consequences of its use.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

Mezinárodní Masarykova konference pro doktorandy a mladé vědecké pracovníky 2011

ISBN

978-80-904877-7-2

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

706-713

Název nakladatele

MAGNANIMITAS

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

12. 12. 2011

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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