The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of this...

The theme of article is the draft of ISO 14051-Environmental Management – Material flow cost accounting – General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of...

In spite of the fact, that micro-enterprises are irreplaceable business entities in every country, there was not a relevant attention to them in former years. They were loaded with administrative and others burdens that did not correspond to their nature. Paper goes out from this recognition and...

This assay discusses with an opinion that sees the responsibility of an economic entity in practice only in the instrument of guarantee and in the responsibility of management. This article notices, that the responsibility of entity is realised in practice not until critical situation, but...

Review informs on the book and its individual chapters commented by wider notes. States, that the central idea of the entire work is finding answers to the question, what is the relationship between the economies and good for an individual and between economics and welfare good. It appreciates...

Some countries take IFRS without hesitation, the other accept them only in part or even prevent their acceptance. Judge at al. (2010) concluded that the degree of which IFRS are included within national economies, is the resultant of load pressure exerted by the institutions: this pressure can...

The concept of the public interest appears in various jurisdictions and professional standards, but most is not defined, because it is considered as difficult describable category. In contrast, the profession of accounting and auditors has available tool, how implement public interest in the...

As a reaction on bankruptcy and financial scandals of the important international corporations, the Congress U.S.A. issued in 2002 a new law – Sarbanes-Oxley Act. The important part of it deals with the regulation of auditor profession by means of a new established institution – PCAOB. This...

The paper is a review of International Accounting publication (first edition), authors of which are two university teachers: Z. Šuranová and M. Škoda. This review especially appreciates a broader orientation on the institutional base of standardization, a critical view on the one-side...

In 2000, the Intergovernmental Working Group of Experts (of United Nation’s ISAR section) identified a number of obstacles that small and medium-sized enterprises (SMEs) are facing in application of accounting standards that had been issued by various standard-setting bodies, both national and...