Conflict between the Accounting Act and Czech Accounting Standards in land [PDF]
SHS Web of Conferences, 2021 The paper deals with the analysis of existing Czech accounting procedures in the case of land accounting. The method of process analysis is used, where the currently valid methodological procedures are examined.
Kabourkova Kristina
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NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 In recent years, the idea of non-financial information has been gaining more and more popularity. Its meaning in the decision-making process has been underlined by the European Parliament.
Ewelina Papaj
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Business Research, 2017 This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms.
Julia Zicke, Florian Kiy
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Accounting Aspects of the Securities Act [PDF]
Law and Contemporary Problems, 1937 Sanders, T. H.
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COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The paper consists of two parts. The first part is devoted to discussing currently effective provisions of the Act on the Regional Accounting Chambers within organisation and operation rules of the rios (Polish abbreviation for regionalne izby ...
Jarosław Storczyński
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DETERMINATION OF THE FINANCIAL RESULT IN THE INSURANCE AND REINSURANCE COMPANIES CONSIDERING THE ACCOUNTING ACT [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The procedure of determining the financial result in the insurance companies significantly differs from the rules set for a typical entity. The paper, using the example of the report-the profit and loss account presents the principles for determining ...
Katarzyna Świetla, Krzysztof Jonas
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The challenges of the accounting system in universities in Poland after the enactment of the new Higher Education Act [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The article’s purpose is to explain the accounting systems in Polish universities and the challenges that have arisen following 2019’s entry into force of the new Act on Higher education, considering the historical background and traditions of ...
Jacek Kalinowski
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RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards.
Dorota Kędzior
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI
Journal of Management and Accounting, 2023 In the business of world, fraud or deviant behavior is often encountered, one of which is accounting fraud. Accounting fraud is an act that is against the law and is an act of dishonesty committed by someone inside or outside a company.
Yupianti Yupianti, Erni Yanti Natalia
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ACCOUNTING FOR THE STAMP ACT CRISIS [PDF]
Accounting Historians Journal, 2008 In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was successful in one setting failed to achieve similar success in ...
Oats, Lynne, Sadler, Pauline
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