Basic Characteristics of Czech Business Entities in the Context of National and International Accounting

• Autorzy: Lucie Meixnerová , Eva Sikorová
• Języki publikacji: EN

Abstrakty

EN

The paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context of domestic and international environment by using selected methods of correlation analysis as well as the methods of analysis, synthesis and comparison are used. The paper follows the research implemented at Moravian College Olomouc in the field of small and medium-sized enterprises (Sikorová et al., 2009-13 and 2016) and the authors ́ own research. The evaluation of companies showed that a higher number and growth of enterprises is in enterprises with international activities. The number of companies which increasingly cooperate with foreign business entities is growing in connection with the reasons for processing financial statements according to the international form of accounting harmonization. (original abstract)

Słowa kluczowe

EN

Business entity; International Accounting Standards (IAS); Legal regulations

PL

Podmioty gospodarcze; Międzynarodowe Standardy Rachunkowości (MSR); Regulacje prawne

• Czasopismo: Journal of International Studies
• Rocznik: 2017
• Tom: 10
• Numer: nr 3
• Strony: 120--133

Twórcy

autor

Lucie Meixnerová

• Moravian University College Olomouc, Czech Republic

autor

Eva Sikorová

• Moravian University College Olomouc, Czech Republic

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Identyfikatory

DOI

10.14254/2071-8330.2017/10-3/9