首页    期刊浏览 2025年02月28日 星期五
登录注册

文章基本信息

  • 标题:Basic characteristics of Czech business entities in the context of national and international accounting
  • 本地全文:下载
  • 作者:Lucie Meixnerová ; Eva Sikorová
  • 期刊名称:Journal of International Studies
  • 印刷版ISSN:2071-8330
  • 电子版ISSN:2306-3483
  • 出版年度:2017
  • 卷号:10
  • 期号:3
  • 页码:120-133
  • DOI:10.14254/2071-8330.2017/10-3/9
  • 语种:English
  • 出版社:Centre of Sociological Research, Szczecin, Poland
  • 摘要:The paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context of domestic and international environment by using selected methods of correlation analysis as well as the methods of analysis,synthesis and comparison are used. The paper follows the research implemented at Moravian College Olomouc in the field of small and medium-sized enterprises (Sikorová et al.,2009-13 and 2016) and the authors´ own research. The evaluation of companies showed that a higher number and growth of enterprises is in enterprises with international activities. The number of companies which increasingly cooperate with foreign business entities is growing in connection with the reasons for processing financial statements according to the international form of accounting harmonization.
  • 关键词:business entity;Czech legislation;international accounting standarts;accounting harmonization.
国家哲学社会科学文献中心版权所有