文章基本信息

标题：Analysis of Reporting Period Flexibility
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作者：Zuzana Kubaščíková ; Zuzana Juhászová ; Miloš Tumpach 等
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2020
卷号：83
页码：1-7
DOI：10.1051/shsconf/20208301037
语种：English
出版社：EDP Sciences
摘要：Entities take advantage of the possibility of changing the reporting period (to other than the calendar year) because such a change has a rational basis, usually regarding the specific type of business of a particular entity. They are therefore entities that are seasonal in nature respective to their economic activities. As part of the analysis, of the use of the alternative reporting period by the Slovak accounting entities, we present in addition to the number of accounting entities also their area of business to substantiate the reasons why the entity lead to change in the reporting period.