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Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Business Environment Changes and its Influence on Managerial Accountants′ and Controllers′ Professional Competence: Empirical Study
Controller Developmental tendencies Management Accountant Professional Competence
2016/1/27
The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial ...