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Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
Czech Republic Econometric tools Globalization IFRS International harmonization
2016/1/27
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their st...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Approaches to the Regulation of the Accounting
Regulation of Accounting Sarbanes-Oxley Act Public Com pany Accounting Oversight Board
2010/10/20
The main aim of this paper was to discuss the possibility, advantages and disadvantages of various approaches to the regulation of accounting. Three main areas were described in detail – free market a...