Економіка і менеджмент

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Leases – Public Discussion of a New Common Standard
(Видавництво Львівської політехніки, 2011) Valášková, Mariana
The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining more views from stakeholders
Impact of Translation on the Comparability of Financial Reports
(Видавництво Львівської політехніки, 2011) Mejzlik, Ladislav; Roe, Jana
International financial reporting standards (IFRS) aim to provide unified guidance that would result in increased global comparability of financial reports. Because IFRS is written in English and subsequently translated to other languages, cultural differenes give rise to high potential for mistranslation and miscommunication when translating and interpreting standards and reports. Crucial for successful translation is the translator’s understanding of not only technical terminology but also the underlying concepts.