European Financial and Accounting Journal
European Financial and Accounting Journal
European Financial and Accounting Journal
Faculty of Finance and Accounting, University of Economics, Prague

Keyword: IFRS

Articles:

Jiří Strouhal, Marie Paseková, Libuše Müllerová:
Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective

Zbyněk Halíř:
The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint

Marcela Žárová, Ladislav MEJZLÍK:
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?

Anca Gabriela TURTUREANU, Cornelia Elena TUREAC:
International and European in the Accounting System of Romania

Libor VAŠEK, Marek FILINGER:
Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#

Ladislav MEJZLÍK, Leoš Vítek, Jana Roe:
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic

Petr Vácha:
Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case

David Procházka:
The IFRS as Tax Base: Potential Impact on a Small Open Economy

Miloš Tumpach, Adriana Stanková:
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia

Jana Roe:
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA

Libor VAŠEK, Tereza Gluzová:
Can a New Concept of Control under IFRS Have an Impact on a CCCTB?

Michal Svoboda:
Modernisation of Public Sector Financial Reporting Systems in Europe – Challenges and Milestones

Tatiana Dolgikh:
Does the Auditor Have a Direct Influence on the Financial Statement Quality?

Current issue

2/2017

Articles

Ncedo Cameron Xhala, Juraj Nemec, Kahilu Kajimo-Shakantu
The Breadth of Success and Failure Factors with PPPs Implementation

Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki, Libuše Šoljaková
Professional Competences of Controllers: The Case of Poland

Jan Tecl
Labor Taxes and Decision about FDI in the EU

Néstor Lázaro-Gutiérrez, Irene Barainca-Vicinay, Ana Bilbao-Goyoaga
Who Said Accounting Was Boring? Let’s Play Cards. The DAC Project

Tatiana Dolgikh
Does the Auditor Have a Direct Influence on the Financial Statement Quality?

Welc Jacek
EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market