HARMONIZACE ÚČETNÍHO VÝKAZNICTVÍ A JEJÍ DŮSLEDKY PRO PODNIKOVOU PRAXI
| Title in English | HARMONIZATION OF ACCOUNTING AND ITS IMPLICATIONS FOR BUSINESS PRACTICE |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Article in Periodical |
| Magazine / Source | Podniková ekonomika a manažment |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Accounting; harmonization of accounting; reporting; financial position and performance. |
| Description | Globalization of the world economics, formation of multinational enterprises and need of foreign capital, needs changes in accounting and financial reporting. The changes are heading to comparability of financial statements of enterprises in particular states. Comparability of statements should ensure harmonization of accounting. It’s when companies start applying International Financial reporting Standards in practice. The article is about characteristic of financial accounting and it’s results on financial position and performance of a companies. |
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