Influence of Classification of Accounting Entities for Reporting in the Context of Legislative Changes
Volume: 22, Issue: 1
Published: Jan 1, 2017
Abstract
Constantly changing accounting legislation brings about the addition of new groups of entities in response to adopted amendment no. 352/2013 Coll. to the Accounting Act with effect from 1.1.2014 by a directive of the European Parliament and of the Council 2012/6/EU has allowed Member States of the European Union to reduce the bureaucratic burden of accounting and preparing financial statements. The largest change in the Accounting Act is...
Citation AnalysisPro
You’ll need to upgrade your plan to Pro
Looking to understand the true influence of a researcher’s work across journals & affiliations?
- Scinapse’s Top 10 Citation Journals & Affiliations graph reveals the quality and authenticity of citations received by a paper.
- Discover whether citations have been inflated due to self-citations, or if citations include institutional bias.
Notes
History