Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  INTERNATIONAL ACCOUNTING
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

RELEVANTNOSŤ NÁRODNÉHO PODNIKOVÉHO FINANČNÉHO VÝKAZNÍCTVA V SLOVENSKEJ REPUBLIKE Z POHĽADU VERITEĽOV AKO NEPRIVILEGOVANÝCH POUŽÍVATEĽOV

100%
Tumpach M., Manová E., Meluchová J.
Ekonomický časopis (Journal of Economics)
|
2014
|
vol. 62
|
issue 5
495 – 507
EN
There are different groups of external users of business information, whose needs are more often in mutual contradiction. As a result, data about the business transactions, events and conditions need to be presented in the form of general purpose financial statements. Since 1946 the accounting rules in Slovakia has been prescribed by the government in a very detailed way. Because the government itself is one of the parties interested in such information, we have been examining whether the current system of business financial reporting could be relevant also for parties, which have not such privileged status. Our study has been focused on the assessment of the impact of available financial reporting data on the decisions taken by the creditors.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.