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International Regulation of Financial Reporting: Genesis, Development and Present
[Nadnárodní regulace finančního výkaznictví: geneze, průběh, současnost]

Author

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  • Dana Kovanicová

Abstract

The paper is a review of International Accounting publication (first edition), authors of which are two university teachers: Z. Šuranová and M. Škoda. This review especially appreciates a broader orientation on the institutional base of standardization, a critical view on the one-side argumentation supporting the accounting internationalization as well as an initiative to changes in education of accounting. Problem of asymmetry in accounting and financial reporting is also discussed in the survey.

Suggested Citation

  • Dana Kovanicová, 2007. "International Regulation of Financial Reporting: Genesis, Development and Present [Nadnárodní regulace finančního výkaznictví: geneze, průběh, současnost]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(3), pages 96-100.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:3:id:240:p:96-100
    DOI: 10.18267/j.cfuc.240
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    More about this item

    Keywords

    International Accounting; Standardization; European Union Harmonization; Mezinárodní účetnictví; Standardizace; Harmonizace v Evropské unii;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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