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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 ...
Significant aspects of the national mergers in the Czech Republic
(Mendelova univerzita v Brně, 2018)
The paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice ...
Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies
(Mendelova univerzita v Brně, 2017)
Tax assignations give tax-paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non-governmental ...
Contributions Burden on Persons Active in Agriculture in Relation to Pension Aspects
(Mendelova univerzita v Brně, 2022)
The paper focuses on the area of the burden of contributions to state budget with an emphasis on pension insurance contributions of employees and self-employed persons active in the agricultural sector with regard to the ...
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 ...
Social Responsibility for Insurance Companies
(Economic Laboratory for Transition Research, 2023)
The aim of the paper is to verify the quantity and quality of reporting non-financial information disclosed by commercial insurance companies based in the Czech Republic and foreign commercial insurance companies with ...