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International Education Standards and their Implementation in the Czech Republic
International Education Standards Chamber of Auditors Union of Accountants
2010/10/20
The aim of the paper is to describe, how International Education Standards prepossessed the changes of two Czech pre-qualification systems, and to evaluate them in the light of the quality enhancement...
Strategic Performance Measurement and Compensation Systems in the Czech Republic (Empirical Study)
Business Strategy Employees’ Compensation Performance Measurement Systems
2010/10/20
Despite of the increasing relevance of strategic performance measurement and management control and many research projects relating to these issues there is yet little evidence about the state-of-the-...
True and Fair View in the Czech Republic: IFRS or Czech GAAP?
Financial Reporting European Union IFRS Czech GAAP
2010/10/20
The globalization and the expansion of markets, as well as the general progress in the technologies available have brought new problems to the compilation of financial reports and to the ascertainment...
Analysis of Effective Tax Rates on Assets and Sources of Finance in the Czech Republic in Years 2000 – 2005
Tax Wedge Effective Tax Rate Required Pre-Tax Rate of Return
2010/10/20
The aim of this article has been to assess on the base of calculation of the tax wedges the degree to which taxation affects the incentive to undertake investment in the Czech Republic and make a comp...
Accounting Reform and Impact of EU Strategic Decision on Accounting Regulatory System in the Czech Republic
Accounting Act National Accounting Standards Interna­ tional Accounting Standards
2010/10/20
The paper concludes that emerging issues in the national accounting system have become changing rule based legislation towards principle based legislation, which is in compliance with the Directi...