Implementation of Analytic Hierarchy Process Method in Decision-Making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86095088" target="_blank" >RIV/61989100:27510/15:86095088 - 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

Implementation of Analytic Hierarchy Process Method in Decision-Making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards

Popis výsledku v původním jazyce

The article deals with selected aspects of accounting and preparation of financial statements in accordance with the national accounting standards, selected multinational system of accounting standards and their combinations. When deciding whether to keep accounts only in accordance with national legislation or in accordance with International Financial Reporting Standards, a variety of criteria is taken into account. As has been found, each of the criteria has a different weight. Most considered criterion is the level of costs. Moreover, a number of methods and procedures that are used by International Financial Reporting Standards, are characterized by a higher level of sophistication. The results of the research show that the highest weight occurs in case, when the accounting is performed only according to national accounting legislation. The drawback of this option might be a lower quality and limited comparability of financial statements. As a highly disadvantageous option appears

Název v anglickém jazyce

Implementation of Analytic Hierarchy Process Method in Decision-Making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards

Popis výsledku anglicky

The article deals with selected aspects of accounting and preparation of financial statements in accordance with the national accounting standards, selected multinational system of accounting standards and their combinations. When deciding whether to keep accounts only in accordance with national legislation or in accordance with International Financial Reporting Standards, a variety of criteria is taken into account. As has been found, each of the criteria has a different weight. Most considered criterion is the level of costs. Moreover, a number of methods and procedures that are used by International Financial Reporting Standards, are characterized by a higher level of sophistication. The results of the research show that the highest weight occurs in case, when the accounting is performed only according to national accounting legislation. The drawback of this option might be a lower quality and limited comparability of financial statements. As a highly disadvantageous option appears

Druh

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

CEP obor

BB - Aplikovaná statistika, operační výzkum

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Journal of Applied Economic Sciences

ISSN

1843-6110

e-ISSN

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Svazek periodika

10

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

16

Strana od-do

1060-1075

Kód UT WoS článku

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EID výsledku v databázi Scopus

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