В статье исследовано возникновение и развитие услуг кейтеринга (catering) в Украине. Рассматриваются вопросы нормативно-правового регулирования деятельности...

Professional judgment plays an important role in formation of reliable, complete information about financial position and company's operation results. The article covers and substantiates the importance and necessity of using professional accounting judgment in up-to-date accounting practice. It...

Nowadays, the main problem of small firms is their low "survival". The limited access of small enterprises to reliable and well-prepared information about their condition and environment is one of the main reasons for this situation. It is known that such information determines the rationality...

This article summarizes the citations and the comments of contents of the entire year 1931 in periodical Účetní listy (The bookkeeping letters), which was based in pre-war Czechoslovakia as an important professional monthly magazine and was widely respected and accepted by experts.