IDEAS home Printed from https://ideas.repec.org/h/ibg/chaptr/srbeu-22.html
   My bibliography  Save this book chapter

Reform of Accounting and Accounting Education in the Slovak Republic After the Euro Zone Accession

In: Serbia and the European Union: Economic Lessons from the New Member States

Author

Listed:
  • Radoslav Tusan

    (Technical University of Košice, Faculty of Economics)

Abstract

In the process of joining the European Union, it was important to harmonize the accounting system of Slovakia with the one used in the member states of the European Union. The Slovak Republic prepared a new Act on Accounting, which reached a comparability of Slovak accounting jurisdiction with the directives of the EU. This act has been effective since January 1st of 2003. The Act on Accounting still remains a general juridical norm and is used by every accounting unit. A basic philosophy of the act “a truthful and a faithful representation” persists.The accounting is a compulsory course at all universities in the Slovak Republic with the economic orientation. Professors of Slovak universities took up the grant of World Bank and Ministry of Finance regarded a new teaching plan and a curriculum of the financial accounting courses. A goal of this grant was to improve the accounting curriculum at the institutions of higher education, introduce courses with the practical application of the International Accounting Standards (IAS), the International Financial Reporting Standards (IFRS), the International Standards on Auditing (ISA) and courses of auditor’s professional work ethic.

Suggested Citation

  • Radoslav Tusan, 2011. "Reform of Accounting and Accounting Education in the Slovak Republic After the Euro Zone Accession," Book Chapters, in: Mirjana Radovic Markovic & Srdjan Redzepagic & João Sousa Andrade & Paulino Teixeira (ed.), Serbia and the European Union: Economic Lessons from the New Member States, edition 1, volume 1, chapter 22, pages 344-358, Institute of Economic Sciences.
    • Handle: RePEc:ibg:chaptr:srbeu-22
    as

    Download full text from publisher

    File URL: http://www.ien.bg.ac.rs/images/stories/download/serbiaeu_ch22.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibg:chaptr:srbeu-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Zorica Bozic (email available below). General contact details of provider: https://edirc.repec.org/data/ienbgyu.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.