International Regulation of Financial Reporting: Genesis, Development and Present

Nadnárodní regulace finančního výkaznictví: geneze, průběh, současnost

Dana Kovanicová

Český finanční a účetní časopis, 2007, vol. 2007, issue 3, 96-100

Abstract: The paper is a review of International Accounting publication (first edition), authors of which are two university teachers: Z. Šuranová and M. Škoda. This review especially appreciates a broader orientation on the institutional base of standardization, a critical view on the one-side argumentation supporting the accounting internationalization as well as an initiative to changes in education of accounting. Problem of asymmetry in accounting and financial reporting is also discussed in the survey.

Keywords: International Accounting; Standardization; European Union Harmonization; Mezinárodní účetnictví; Standardizace; Harmonizace v Evropské unii (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.240

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