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Statements

Subject Item
n2:RIV%2F46747885%3A24310%2F12%3A%230001889%21RIV13-MSM-24310___
rdf:type
n10:Vysledek skos:Concept
dcterms:description
The article aims to propose precaution which could enable comparable financial reporting in the Euroregion countries. First there are defined some of the factors that may affect the persistent different reporting: current structure of the firms operating in the Euroregion Neisse-Nisa-Nysa, problems of their classification and different terms of the historical development of national accounting systems in the countries of the Euroregion Neisse-Nisa-Nysa. Subsequently there are discussed questions of contemporary accounting practices at the national level, the level of implementation of the EU rules into national laws and persistant demand of accounting harmonization for small and medium enterprises as the prevailing business segment in the Euroregion Neisse-Nisa-Nysa.. The article aims to propose precaution which could enable comparable financial reporting in the Euroregion countries. First there are defined some of the factors that may affect the persistent different reporting: current structure of the firms operating in the Euroregion Neisse-Nisa-Nysa, problems of their classification and different terms of the historical development of national accounting systems in the countries of the Euroregion Neisse-Nisa-Nysa. Subsequently there are discussed questions of contemporary accounting practices at the national level, the level of implementation of the EU rules into national laws and persistant demand of accounting harmonization for small and medium enterprises as the prevailing business segment in the Euroregion Neisse-Nisa-Nysa..
dcterms:title
Could Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa? Could Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa?
skos:prefLabel
Could Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa? Could Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa?
skos:notation
RIV/46747885:24310/12:#0001889!RIV13-MSM-24310___
n10:predkladatel
n17:orjk%3A24310
n3:aktivita
n13:V
n3:aktivity
V
n3:cisloPeriodika
2
n3:dodaniDat
n9:2013
n3:domaciTvurceVysledku
n12:8923744
n3:druhVysledku
n7:J
n3:duvernostUdaju
n15:S
n3:entitaPredkladatele
n18:predkladatel
n3:idSjednocenehoVysledku
128920
n3:idVysledku
RIV/46747885:24310/12:#0001889
n3:jazykVysledku
n8:eng
n3:klicovaSlova
accounting harmonization; accounting regulation; accounting systems; small and medium-sized entities; Financial reporting
n3:klicoveSlovo
n6:accounting%20harmonization n6:Financial%20reporting n6:small%20and%20medium-sized%20entities n6:accounting%20regulation n6:accounting%20systems
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[828A5D34778B]
n3:nazevZdroje
ACC Journal
n3:obor
n5:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n9:2012
n3:svazekPeriodika
18
n3:tvurceVysledku
Malíková, Olga
s:issn
1803-9782
s:numberOfPages
10
n16:organizacniJednotka
24310