The new accounting system in the Czech Republic

Rudolf Schroll

European Accounting Review, 1995, vol. 4, issue 4, 827-832

Abstract: The purpose of the paper is threefold. First, to provide an assessment of the accounting system operated in Czechoslovakia during the period of the so-called centrally planned economy (i.e. the command economy). Second, to provide a characterization of the new accounting system introduced in 1993. Third, to provide some indication of developing tendencies likely to become significant in the future.

Date: 1995
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DOI: 10.1080/09638189500000052

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