Assessment of Accounting Spheres as Viewed by Accountants of Czech Enterprises.

Autor:	Paseková, Marie, Kolářová, Eva, Otrusinová, Milana
Předmět:	ACCOUNTANTS CORPORATE accounting FINANCIAL statements ACCOUNTING errors BUSINESS partnerships CAPITAL ASSETS (Accounting) ATTITUDE (Psychology)
Zdroj:	International Advances in Economic Research; Aug2018, Vol. 24 Issue 3, p295-296, 2p
Abstrakt:	The article discusses a study which investigated the perceptions of accountants of 282 Czech companies on financial statement components and related accounting treatments. The variables examined by the researchers include complexity, risk of unintentional errors and potential for intentional errors or distortions. Significant differences were observed between those with and without an important foreign business partner in terms of fixed assets and financial assets.
Databáze:	Complementary Index
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