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Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Regulatory systems IFRS Due process
2010/10/20
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
J. R. Hicks Ex-ante income Ex-post income Subjective value Subjective goodwill Subjective profit
2010/10/21
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
Financial Reporting European Union International Financial Reporting Standards Czech GAAP Lithuanian Business Accounting Standards (LBAS)
2010/10/20
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
中山大学管理学院《基础会计学》课件：Lesson 14 Managerial Accounting Ⅱ: Applications
中山大学 管理学院 《基础会计学》课件 Managerial Accounting Ⅱ: Applications
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 14 Managerial Accounting Ⅱ: Applications。
中山大学管理学院《基础会计学》课件：Lesson 13 Managerial Accounting Ⅰ: Concepts and Principles
中山大学 管理学院 《基础会计学》课件 Managerial Accounting Ⅰ: Concepts and Principles
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 13 Managerial Accounting Ⅰ: Concepts and Principles。
中山大学管理学院《基础会计学》课件：Lesson 11 Understanding Accounting Principles
中山大学 管理学院 《基础会计学》课件 Understanding Accounting Principles
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 11 Understanding Accounting Principles。
中山大学管理学院《基础会计学》课件：Lesson 8 Accounting Information System
中山大学 管理学院 《基础会计学》课件 Accounting Information System
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 8 Accounting Information System。
中山大学管理学院《基础会计学》课件：Lesson 6 Accounting for Merchandising Activities
中山大学 管理学院 《基础会计学》课件 Accounting for Merchandising Activities
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 6 Accounting for Merchandising Activities。
中山大学管理学院《基础会计学》课件：Lesson 5 Completing the Accounting Cycle
中山大学 管理学院 《基础会计学》课件 Completing the Accounting Cycle
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 5 Completing the Accounting Cycle。
中山大学管理学院《基础会计学》课件：Lesson 3 Analyzing and Recording Accounting Transactions
中山大学管理学院 《基础会计学》课件 Analyzing and Recording Accounting Transactions
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 3 Analyzing and Recording Accounting Transactions。
中山大学管理学院《基础会计学》课件：Lesson 2 Accounting Transaction and Accounting Equation
中山大学 管理学院 《基础会计学》课件 Accounting Transaction and Accounting Equation
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 2 Accounting Transaction and Accounting Equation。
中山大学管理学院《基础会计学》课件：Lesson 1 Introduction to Accounting
中山大学 管理学院 《基础会计学》课件 Introduction to Accounting
2008/6/25
中山大学管理学院《基础会计学》课件：Lesson 1 Introduction to Accounting。
Financial Placement and Technical Reserves in Insurance Accounting
Insurance Financial placement Premium Technical reserves
2010/10/20
The subject of insurance companies is to provide insurance protection based on commercial principles. All changes in the society are directly reflected in the insurance activity. New risks appear and ...
Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
intangible fixed assets IAS/IFRS US GAAP German accounting systems goodwill
2014/3/10
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
Management Accounting and Control System
Management accounting SOX 404 Financial Controls Control Activities Segregation of Duties
2010/10/20
The main objective of management accounting is to provide managers with information for making their business decisions and allow them to fulfill and improve their management and control functions. Bo...