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International harmonization of accounting demands a new approach to accounting education

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dc.title International harmonization of accounting demands a new approach to accounting education en
dc.contributor.author Otrusinová, Milana
dc.contributor.author Hýblová, Eva
dc.relation.ispartof Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.identifier.issn 1211-8516 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2013
utb.relation.volume 61
utb.relation.issue 2
dc.citation.spage 427
dc.citation.epage 435
dc.type article
dc.language.iso en
dc.publisher Mendelova zemědělská a lesnická univerzita v Brně cs
dc.publisher Mendel University of Agriculture and Forestry Brno en
dc.identifier.doi 10.11118/actaun201361020427
dc.relation.uri http://acta.mendelu.cz/media/pdf/actaun_2013061020427.pdf
dc.subject Accounting en
dc.subject Education en
dc.subject Generally accepted accounting principles en
dc.subject Harmonization en
dc.subject International financial reporting standards en
dc.description.abstract Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP). As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities) and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting - specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003216
utb.identifier.obdid 43870102
utb.identifier.scopus 2-s2.0-84876515824
utb.source j-scopus
dc.date.accessioned 2013-05-14T09:46:08Z
dc.date.available 2013-05-14T09:46:08Z
dc.rights Attribution-NonCommercial-NoDerivs 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Otrusinová, Milana
utb.contributor.internalauthor Hýblová, Eva
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