The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of … aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were … other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …

The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient … time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … costs of implementing and monitoring the accounting rules. Given the short time between abandoning an economy based on …