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Accounting according to the Czech legislation or IFRS? Czechia case study

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with nat...

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Hovedforfatter: Michal Krajňák
Format: Artigo
Sprog:Inglês
Udgivet: Vilnius Gediminas Technical University 2024-07-01
Serier:Journal of Business Economics and Management
Fag:
accounting
analytic hierarchy process
Czechia
financial statements
international financial reporting standards
harmonization of accounting
Online adgang:https://jest.vgtu.lt/index.php/JBEM/article/view/21531
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