Browsing by Subject "Accounting harmonization"
Now showing items 1-2 of 2
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The impact of changes in accounting regulations on agricultural entities and their business accounts since 2016
(Mendelova univerzita v Brně, 2017)Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities ... -
Impact of transposition of the directive 2013/34/EU into the national laws of EU member states emphatically V4
(Mendelova univerzita v Brně, 2017)The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain ...
