IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union

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

IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union

Popis výsledku v původním jazyce

The paper deals with possibilities of fixed assets reporting in the financial reporting of business entities. Due to a mutual interconnection of economics and a development of an internal market there is an increase of pressure on the comparability of accounting information in a multinational context. In the European Union countries the companies can prepare statements and keep the books in accordance with national legislation. However, if they want to ensure that the statements prepared under terms ofthe financial statements are comparable in multinational perspective, the accounting and reporting only in accordance with national regulations is insufficient. The aim of this paper is to choose such a way of accounting and reporting of fixed assets, using a multi-criteria decision, which has the highest utility. During the decision-making process the company takes into account various criteria, the weight of each is determined by Saaty?s method. The methods of description, analysis, co

Název v anglickém jazyce

IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union

Popis výsledku anglicky

The paper deals with possibilities of fixed assets reporting in the financial reporting of business entities. Due to a mutual interconnection of economics and a development of an internal market there is an increase of pressure on the comparability of accounting information in a multinational context. In the European Union countries the companies can prepare statements and keep the books in accordance with national legislation. However, if they want to ensure that the statements prepared under terms ofthe financial statements are comparable in multinational perspective, the accounting and reporting only in accordance with national regulations is insufficient. The aim of this paper is to choose such a way of accounting and reporting of fixed assets, using a multi-criteria decision, which has the highest utility. During the decision-making process the company takes into account various criteria, the weight of each is determined by Saaty?s method. The methods of description, analysis, co

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 2nd International Conference on European Integration 2014 - ICEI 2014 : May 15-16, 2014, Ostrava, Czech Republic

ISBN

978-80-248-3388-0

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

372-381

Název nakladatele

VŠB-Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

15. 5. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000346144900041