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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Bibliographic Details
Main Author: Stanley Renáta
Format: Article
Language:English
Published: University of Novi Sad - Faculty of Economics, Subotica 2017-01-01
Series:Strategic Management
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2017/1821-34481701007S.pdf