Český finanční a účetní časopis 2007(3):96-100 | DOI: 10.18267/j.cfuc.240

International Regulation of Financial Reporting: Genesis, Development and Present

Dana Kovanicová
Prof. Ing. Dana Kovanicová, CSc. - profesorka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <kovanicd@vse.cz>; <dkovanic@tiscali.cz>.

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.

Keywords: International Accounting; Standardization; European Union Harmonization.
JEL classification: M41

Published: October 1, 2007  Show citation

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Kovanicová, D. (2007). International Regulation of Financial Reporting: Genesis, Development and Present. Czech Financial and Accounting Journal, 2007(3), 96-100. doi: 10.18267/j.cfuc.240
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    References

    1. Šuranová, Zuzana - Škoda, Miroslav: Medzinárodné účtovníctvo. 1. vydání, Banská Bystrica, Ekonomická fakulta Univerzity Mateja Bela, 2007, 189 s., ISBN 978-80-8083-438-8.

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