Glavne značilnosti računovodskega poročanja na podlagi MSRP = Main Characteristics of the Financial Reporting Based on IFRSS

Autor:	Ales Novak
Jazyk:	angličtina
Rok vydání:	2007
Předmět:	HF5549-5549.5 financial statements international accounting standards EU accounting Directives Personnel management. Employment management IFRSS
Zdroj:	Management, Vol 2, Iss 4, Pp 345-361 (2007)
ISSN:	1854-4231 1854-4223
Popis:	Contrary to the national financial reporting standards the International Financial Reporting Standards (IFRSS) have a unique international character. The paper starts with a description of the historical development of the IFRSS followed by a list of the most important institutions linked to IFRSS such as the International Accounting Committee Foundation (IASC Foundation), International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC). Next is a presentation of the relations between IFRSS and EU accounting Directives followed by the goals and a possible application of the Regulation on the Application of International Accounting Standards in the EU. The last part of the paper focuses on the basic characteristics of the IFRSS from the point of underlying assumptions, qualitative characteristics, contents and the scope of financial statements.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doajarticles::a4eb925396cc8abc458d57d729376a2d http://www.fm-kp.si/zalozba/ISSN/1854-4231/2_345-361.pdf Zobrazit plný text záznamu