Measurement in Financial Reporting: How Students Are Familiar with Current Practices?

机译：财务报告中的度量：学生如何熟悉当前的实践？

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Paper provides an analysis focusing on knowledge of Czech university graduates in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Paper documents relatively good knowledge of local accounting legislature, however the huge knowledge gap in international legislature.

机译：本文提供的分析重点是捷克大学毕业生在会计计量和认识方面的知识，以及在国家和国际层面进行的一系列转型过程。所采用的研究方法依赖于实施问卷调查。纸质文件对当地会计立法机构的知识比较了解，但是国际立法机构的知识差距巨大。

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来源
《Recent advances in business administration》|2012年|75-80|共6页
会议地点 Cambridge MA(US)
作者
JIRI STROUHAL; MARIE PASEKOVA; BEATA BLECHOVA; CARMEN BONACI; IONELA ANDREICOVICI;
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作者单位

University of Economics Prague W. Churchill Square 4, 130 67 Prague 3 CZECH REPUBLIC;

Tomas Bata University in Zlin namesti T.G. Masaryka 5555, 760 01 Zlin CZECH REPUBLIC;

Silesian University in Opava Universitni namesti 3, 733 40 Karvina CZECH REPUBLIC;

Babes-Bolyai University Cluj Napoca T. Mihali 58-60, 400592 Cluj Napoca ROMANIA;

Babes-Bolyai University Cluj Napoca T. Mihali 58-60, 400592 Cluj Napoca ROMANIA;

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会议组织
原文格式 PDF
正文语种 eng
中图分类
关键词
measurement; financial reporting; education; IFRS; national legislature; czech republic;

机译：测量;财务报告;教育; IFRS；国家立法机关；捷克共和国;

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Measurement in Financial Reporting: How Students Are Familiar with Current Practices?

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