International Harmonization of Accounting Demands a New Approach to Accounting Education
| Autoři | |
|---|---|
| Rok publikování | 2013 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Acta universitatis agriculturae et silviculturae Mendelianae Brunensis |
| Fakulta / Pracoviště MU | |
| Citace | |
| Doi | http://dx.doi.org/10.11118/actaun201361020427 |
| Obor | Ekonomie |
| Klíčová slova | Accounting; harmonization; education; International Financial Reporting Standards; generally accepted accounting principles |
| Popis | 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. |
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