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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 of the 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, comparison, Saaty’s method and the method of weighted utility are used in this paper. 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 of the 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, comparison, Saaty’s method and the method of weighted utility are used in this paper. (en)
Title	IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union (en)
skos:prefLabel	IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union (en)
skos:notation	RIV/61989100:27510/14:86089622!RIV15-MSM-27510___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Krajňák, Michal
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	20197
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/14:86089622
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Saaty´s Method.; Multi-criteria Decision; International Accounting Standards; EU Directives (en)
http://linked.open.../riv/klicoveSlovo	International Accounting Standards EU Directives Multi-criteria Decision Saaty´s Method.
http://linked.open...ontrolniKodProRIV	[936557C2D346]
http://linked.open...v/mistoKonaniAkce	Ostrava
http://linked.open...i/riv/mistoVydani	Ostrava
http://linked.open...i/riv/nazevZdroje	Proceedings of the 2nd International Conference on European Integration 2014 - ICEI 2014 : May 15-16, 2014, Ostrava, Czech Republic
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Krajňák, Michal
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open...ain/vavai/riv/wos	000346144900041
http://linked.open.../riv/zahajeniAkce	2014-05-15 (xsd:date)
number of pages	10 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn	978-80-248-3388-0
http://localhost/t...ganizacniJednotka	27510

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