Influence of classification of accounting entities for reporting in the context of legislative changes
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 E...
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Format: | Article |
Language: | English |
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University of Novi Sad - Faculty of Economics, Subotica
2017-01-01
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Series: | Strategic Management |
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Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2017/1821-34481701007S.pdf |