The Statutory Format of Structured Financial Statements Has Limited Impact on the Profit Tax Determination and Shall Not Be Used as an Argument for Not Allowing the Voluntary Use of IFRS. Evidence from Slovakia
Overovanie, či je užitočné pokračovať v účtovnej závierke na zákonom nariadenom tlačive na určenie dane zo zisku. Prieskum ukazuje, že právne požiadavky na účtovnú závierku musia byť pravidelné zhodnotené, či je ich štruktúra stále relevantná vzhľadom na technologický pokrok, informačnú hodnotu a ús...
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