scholarly journals HARMONIZACIJA RAČUNOVODSTVENE REGULATIVE NA PODRUČJU EVROPSKE UNIJE SA POSEBNIM OSVRTOM NA EU ZEMLJE CENTRALNE I ISTOČNE EVROPE

2018 ◽  
pp. 165
Author(s):  
Dragana Ranđelović ◽  
Tadija Đukić
Keyword(s):  
European Union ◽  
Eastern Europe ◽  
Financial Reporting ◽  
Central And Eastern Europe ◽  
The Other ◽  
The European Union ◽  
Economy Model ◽  
Regulatory Frameworks ◽  
Positive Experiences ◽  
The One

The emergence and development of a unified european market imposes a need  for harmonization financial reporting of business entites in the European Union. Directives and Regulations are the basic instruments for harmonization of national regulatory frameworks with aquaris, on the one hand, and for hamozication accounting practices among member countries, as well as those which are claiming membership, on the other. According to the model of financial reporting, the countries of Central and Eastern Europe belong or belonged to the mixed economy model. Our country belongs to the same model. In this paper, we will describe the reaches of certain Central and Eastern Europe economies in harmonization of financial reporting in relation to the current regulations of the European Union. Using comparative analysis, we will point out the essential features of the regulatory frameworks of certain national economises. Positive experiences of these countries in the development of accounting regulations could be applied in our country

Socialist Architecture

2020 ◽  
pp. 21-43
Author(s):  
Paweł Piotr Piotrowski ◽  
Małgorzata Kieżel ◽  
Joanna Wiechoczek
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Sustainable Tourism ◽  
The Other ◽  
Social Changes ◽  
The European Union ◽  
Other Hand ◽  
European Union Countries

The goal of the chapter is to draw attention to the need to preserve selected examples of architecture built in 1945-1991 in the European Union countries of Central and Eastern Europe. The meanings assigned to the objects evolve, and along with social changes and changing awareness, architectural and urban value of the buildings from this period is more and more often noticed. Consequently, growth of their significance for development of tourism can be expected. On the other hand, they often constitute a dissonant heritage, and thus, more and more of them are demolished. This chapter presents the concept of dissonant heritage and justifies the relationships between characterised architecture. Attention is focused on the relationships between the need to protect it and the concept of sustainable development (including sustainable tourism). Examples of cities that have relatively big resources of this architecture are identified, and an attempt to classify them is made. Then tourist offer of these cities is analysed with respect to the use of the discussed architecture.

scholarly journals The Consequences of “Options” in the Directive 2013/34/Eu of the European Parliament and of the Council on the Financial Statements

2017 ◽  
Vol 65 (4) ◽  
pp. 1349-1357
Author(s):  
Eva Hýblová ◽  
Alena Kolčavová
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Financial Statements ◽  
European Parliament ◽  
The Other ◽  
Financial Statement ◽  
The European Union ◽  
Consolidated Financial Statements ◽  
Other Hand ◽  
The One

Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.

scholarly journals Economic Development and Growth in Central and Eastern Europe

2021 ◽  
Vol 24 (4) ◽  
pp. 69-84
Author(s):  
Csilla Polster
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Driving Forces ◽  
Developed Countries ◽  
Eastern European ◽  
The European Union ◽  
Migration Activity ◽  
Member States

The study investigates the economic growth in Central and Eastern Europe in the last 25 years. The economy can be regarded as a substantial topic in any country, but it is even more interesting in developing countries. One of the basic ideas of the European Union is the convergence between member states, namely the reduction of development disparities, which can be achieved through faster economic growth in less‑developed countries. Growth theory is one of the main topics in economics. Its significant importance is because the desire for development is one of the main driving forces of mankind. The aim of the study is to reveal the crucial differences and common features between the growth paths of the eleven Central and Eastern European member states of the European Union. After presenting growth theories, the growth performance of the examined Central and Eastern European member states is pinpointed. During the research, GDP per capita, population, migration, activity rate, employment rate, unemployment rate, foreign direct investment and foreign trade openness are considered.

Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective

2021 ◽  
Vol 19 (164) ◽  
pp. 724-742
Author(s):  
Ovidiu Constantin Bunget ◽  
Alin-Constantin Dumitrescu ◽  
Rodica Gabriela Blidisel ◽  
Oana Alina Bogdan ◽  
Valentin Burca ◽  
...  
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Stock Exchange ◽  
The European Union ◽  
Data Set ◽  
Audit Market ◽  
Audit Firms ◽  
Financial Audit ◽  
The One ◽  
Non Audit Services

The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s increasing reputation and notoriety, and on the other hand by the client’s association with a reputed auditor, which contributes to improving the company’s image on the market. In this context, a major issue is represented by the level of the fees charged, as they represent key elements that may affect the auditor’s independence. Moreover, a sensitive aspect is the relationship between the fee charged for financial audit services and the one for non-audit services and the compensation practices between them. The European Commission wants to facilitate competition in an overly concentrated market and also provide the opportunity for small and medium-sized audit firms to become active players in the large corporate audit market through joint audit, in which at least one of the audit firms is not part of the Big4 group. The mandatory audit firm rotation and the limitation on the non-audit services provided are the main aspects of the recent audit reform that directly influences the fee level. The main purpose of this study is to analyse whether there is a pattern of audit costs at the community level. In this context, this paper aims to assess the uniformity of audit costs, namely to determine the structure of the audit market in the European Union. The research involves data set comparison methods, by analysing a sample of 2,896 firms listed on the stock exchange in 35 different states over the period 2013-2021.

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