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Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Economic Value Added and Its Benefit for Owners and Managers of the Czech Company
Economic Value Added Management and decision making Owners and managers Performance criteria Weighted Average Capital Costs
2016/1/27
The paper is oriented to the area of management and decision making of company owners and managers. The absolute synthetic performance criterion Economic Value Added represents the criterion of the re...
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
2016/1/27
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
Comparative analysis of small and medium-sized enterprises in the Czech Republic
small and medium enterprises entrepreneur motivation one-man enterprise comparative analysis
2014/3/20
The contribution presents the findings of the third phase of an extensive survey, the main goal of which was the identification of factors stimulating or restricting the establishment of small and med...