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International and European in the Accounting System of Romania
Financial reporting IFRS Romania Romanian Accounting Practices
2016/1/26
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
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...
Historical Costs versus Fair Value Measurement in Financial Accounting
Measurement Accounting Fair value
2010/10/21
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
200 Years of Academical Tutorial of Accounting in the Czech Lands
Accounting Teaching Public Accounting Commercial College University of Economics Prague
2010/10/20
Lectures on accounting have been running in German language on Prague polytechnical institute since 1806. Department of public accounting (arose in 1830) was managed by Professor J. C. Ammann till 184...
Management Accounting in Marketing – in Search for Strategic Fit
Marketing Processes Management Control Systems Strate­ gic Management
2010/10/20
The paper is based on empirical field study jointly conducted by the authors. According to the identified management information needs they suggest a prototype accounting model for management control ...