Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125068334> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W3125068334 abstract "Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentation of accounting information as it determines requirements for accounting methodology, information performed in the single set of financial statements or consolidated financial statements. The purpose of the research is to evaluate evolution of accounting regulation for the period 1990-2017 and distinguish accounting regulation evolution phases and factors, which influenced development of the phases. Six countries, which are members of the European Union-the Republic of Croatia, the Czech Republic, the Republic of The International Journal ENTREPRENEURSHIP AND SUSTAINABILITY ISSUES 140 Estonia, the Republic of Latvia, the Republic of Lithuania and the Slovak Republic-were chosen for the evaluation of accounting evolution. For the research were used legislation analysis, systematisation, inductive and deductive, comparison and summary of information methods. Research results show, that evolution of accounting regulation in analysed countries may be distinguished in four general phases. The period of evolution started at the beginning of nineties (1990-1992) when the countries transformed from a central planned economy to market economy, this phase was followed by other phases (1993-2001-2005), when laws on accounting and additional legislation were issued. Accounting regulation evolution phase for alignment accounting legislation with Fourth and Seventh EU Directives started from 2002/2006 and the phase of the compliance with requirements of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, which started in all analysed countries in 2016, except Slovakia-in 2014, completes the accounting regulation evolution period till present." @default.
- W3125068334 created "2021-02-01" @default.
- W3125068334 creator A5004110483 @default.
- W3125068334 creator A5019895490 @default.
- W3125068334 creator A5035146987 @default.
- W3125068334 creator A5053036549 @default.
- W3125068334 creator A5081390762 @default.
- W3125068334 creator A5085699593 @default.
- W3125068334 date "2018-01-01" @default.
- W3125068334 modified "2023-10-08" @default.
- W3125068334 title "Evaluation of accounting regulation evolution in selected countries" @default.
- W3125068334 hasPublicationYear "2018" @default.
- W3125068334 type Work @default.
- W3125068334 sameAs 3125068334 @default.
- W3125068334 citedByCount "0" @default.
- W3125068334 crossrefType "posted-content" @default.
- W3125068334 hasAuthorship W3125068334A5004110483 @default.
- W3125068334 hasAuthorship W3125068334A5019895490 @default.
- W3125068334 hasAuthorship W3125068334A5035146987 @default.
- W3125068334 hasAuthorship W3125068334A5053036549 @default.
- W3125068334 hasAuthorship W3125068334A5081390762 @default.
- W3125068334 hasAuthorship W3125068334A5085699593 @default.
- W3125068334 hasConcept C105639569 @default.
- W3125068334 hasConcept C121955636 @default.
- W3125068334 hasConcept C138885662 @default.
- W3125068334 hasConcept C144133560 @default.
- W3125068334 hasConcept C163867264 @default.
- W3125068334 hasConcept C17744445 @default.
- W3125068334 hasConcept C199539241 @default.
- W3125068334 hasConcept C2777351106 @default.
- W3125068334 hasConcept C2777842544 @default.
- W3125068334 hasConcept C2780102689 @default.
- W3125068334 hasConcept C2910001868 @default.
- W3125068334 hasConcept C41895202 @default.
- W3125068334 hasConceptScore W3125068334C105639569 @default.
- W3125068334 hasConceptScore W3125068334C121955636 @default.
- W3125068334 hasConceptScore W3125068334C138885662 @default.
- W3125068334 hasConceptScore W3125068334C144133560 @default.
- W3125068334 hasConceptScore W3125068334C163867264 @default.
- W3125068334 hasConceptScore W3125068334C17744445 @default.
- W3125068334 hasConceptScore W3125068334C199539241 @default.
- W3125068334 hasConceptScore W3125068334C2777351106 @default.
- W3125068334 hasConceptScore W3125068334C2777842544 @default.
- W3125068334 hasConceptScore W3125068334C2780102689 @default.
- W3125068334 hasConceptScore W3125068334C2910001868 @default.
- W3125068334 hasConceptScore W3125068334C41895202 @default.
- W3125068334 hasLocation W31250683341 @default.
- W3125068334 hasOpenAccess W3125068334 @default.
- W3125068334 hasPrimaryLocation W31250683341 @default.
- W3125068334 hasRelatedWork W1598716090 @default.
- W3125068334 hasRelatedWork W1840948401 @default.
- W3125068334 hasRelatedWork W195249227 @default.
- W3125068334 hasRelatedWork W2042100710 @default.
- W3125068334 hasRelatedWork W2042263442 @default.
- W3125068334 hasRelatedWork W2048969168 @default.
- W3125068334 hasRelatedWork W2126635019 @default.
- W3125068334 hasRelatedWork W2180106578 @default.
- W3125068334 hasRelatedWork W2197772508 @default.
- W3125068334 hasRelatedWork W2491112678 @default.
- W3125068334 hasRelatedWork W2501433000 @default.
- W3125068334 hasRelatedWork W2620677320 @default.
- W3125068334 hasRelatedWork W280537267 @default.
- W3125068334 hasRelatedWork W2894735878 @default.
- W3125068334 hasRelatedWork W2904442179 @default.
- W3125068334 hasRelatedWork W2914401036 @default.
- W3125068334 hasRelatedWork W2993600047 @default.
- W3125068334 hasRelatedWork W3018109867 @default.
- W3125068334 hasRelatedWork W3121880698 @default.
- W3125068334 hasRelatedWork W3122903520 @default.
- W3125068334 isParatext "false" @default.
- W3125068334 isRetracted "false" @default.
- W3125068334 magId "3125068334" @default.
- W3125068334 workType "article" @default.