The purpose of this article is to investigate the development of Czech accounting research and education and their … regarding management of academic research). The underlying premise of the analysis is that the actual status of accounting … academics and accounting education in the Czech Republic is rooted in its past and is closely linked to practice …

on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …

For the accounting year 2012 companies whose securities are listed on Bucharest Stock Exchange are required to present … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … the opinion of accounting professionals on this decision. The study surveys 142 accounting professionals who, throughout …

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …

from major accounting, finance and business journals published in Turkey in 2005-2014 period. The local literature is …The development of accounting system and practices in a country is a reflection of its economic development as well as … legislative process. Turkey has not been an exception. Its economic development has led the accounting practices to change from …

presents the development of accounting in its historical perspective focusing on such events as the partitions of Poland, wars …’s membership in the European Union. The authors discuss the relationships between tax and financial accounting and identify the … main users of information generated by the accounting system; also, they describe the Polish capital market as well the …

precondition for access to such cheaper investment finance is reliable, high quality financial information; thus, the pace and …

Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting … legislation from 1990 until 2013 and have divided the integration of Estonian accounting system to the framework of IFRSs into two …