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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 ...
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 ...