harmonisation, international accounting standards, international financial reporting standards, national accounting standards

V posledních letech se stále častěji v postkomunistických zemích diskutuje o potřebě národních účetních standardů, což souvisi se standardy mezinárodními, podle kterých již mnohé podniky musejí postupovat.

In recent years in former post-socialist countries more and more discussions take place about the need to establish national accounting standards. It is connected to a considerable extent with international standards, according to wich many enterprises have to operate already today.