| OTRUSINOVÁ, Milana and Eva HÝBLOVÁ. International Harmonization of Accounting Demands a New Approach to Accounting Education. Acta universitatis agriculturae et silviculturae Mendelianae Brunensis. Brno: Mendelova univerzita v Brně, 2013, vol. 61, No 2, p. 427-435. ISSN 1211-8516. Available from: https://dx.doi.org/10.11118/actaun201361020427. |
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@article{1104655,
author = {Otrusinová, Milana and Hýblová, Eva},
article_location = {Brno},
article_number = {2},
doi = {http://dx.doi.org/10.11118/actaun201361020427},
keywords = {Accounting; harmonization; education; International Financial Reporting Standards; generally accepted accounting principles},
language = {eng},
issn = {1211-8516},
journal = {Acta universitatis agriculturae et silviculturae Mendelianae Brunensis},
title = {International Harmonization of Accounting Demands a New Approach to Accounting Education},
volume = {61},
year = {2013}
}
TY - JOUR
ID - 1104655
AU - Otrusinová, Milana - Hýblová, Eva
PY - 2013
TI - International Harmonization of Accounting Demands a New Approach to Accounting Education
JF - Acta universitatis agriculturae et silviculturae Mendelianae Brunensis
VL - 61
IS - 2
SP - 427-435
EP - 427-435
PB - Mendelova univerzita v Brně
SN - 12118516
KW - Accounting
KW - harmonization
KW - education
KW - International Financial Reporting Standards
KW - generally accepted accounting principles
N2 - Accounting and financial reporting is a valuable source of information about the financial position and performance of a company. The development of the international capital market have brought the need 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 issue securities; the other entities continue using national generally accepted accounting principles (GAAP). As the number of companies which apply the GAAP is predominant, these form the basis of the education of future accounting professionals. However, this situation has to be changed because of the potential expansion of the 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 on 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 and in compliance with the development trends in the field.
ER -
OTRUSINOVÁ, Milana and Eva HÝBLOVÁ. International Harmonization of Accounting Demands a New Approach to Accounting Education. \textit{Acta universitatis agriculturae et silviculturae Mendelianae Brunensis}. Brno: Mendelova univerzita v Brně, 2013, vol.~61, No~2, p.~427-435. ISSN~1211-8516. Available from: https://dx.doi.org/10.11118/actaun201361020427.
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