Accounting Education in the Slovak Republic

Radoslav Tusan and Lenka Stasova
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Radoslav Tusan: Technical University of Kosice
Lenka Stasova: Technical University of Kosice

Chapter 22 in Accounting Reform in Transition and Developing Economies, 2008, pp 337-341 from Springer

Abstract: Changes in accounting education in the Slovak Republic are connected with the social and the economic conditions after 1989. The adoption of the Commercial Code in 1991 enabled the establishment and development of business in its various forms. The former accounting legislation did not accomplish its basic functions: documentation, information provision, control, and support for the decision-making process. Because of these facts, it was necessary to initiate the accounting reform. This radical reform was made by publishing the Accounting Procedures (National Accounting Standards) on January 1, 1991.

Keywords: Slovak Republic; International Financial Reporting Standard; Financial Accounting; International Accounting; International Account Standard (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-0-387-25708-2_22

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DOI: 10.1007/978-0-387-25708-2_22

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