European Financial and Accounting Journal
European Financial and Accounting Journal is focusing on scientific papers publishing with financial and accounting subjects. The objective of editorial board will be publication of research and development findings in the field of audit, banking, business valuation, corporate finance, financial accounting, insurance, managerial accounting, monetary theory and policy, public finance and tax policy. Financial theory passed through amazing development in last years and has exerted influence up financial field experience by return. In these days is accounting theory focusing on international harmonization of accounting and is finding ways, how to accept new calls represented especially by recently series of multinational enterprises bankruptcy. A lot of traditional postulates of both theories have been discredited and that is why it is necessary to find other theoretical solutions of older tasks. Besides there are appearing new tasks, which existing theories have not think over yet. The editorial board believes that European Financial and Accounting Journal will be able to bring new finding and solutions to the development of accounting and financial theory. All of taken papers are subject to peer review process to ensure the only quality scientific papers have been publishing.
Quo Vadis? Quo Vadimus?
Libor VAŠEK, Marek FILINGER
Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#
Liquidity Ratios of Polish Commercial Banks
Hana BÁRTOVÁ, Karel HANZLÍK
Uninsurable Risks of Floods, Deluges, Overflows and the System of Solution
Research of Estimates of Tax Revenue: An Overview
Jiřina Bokšová, Monika RANDÁKOVÁ
Reporting of Gross Written Premium in the Selected European Countries