Naslov
Impact of changes in accounting regulation on sanctions for its violation in selected countries

Autori
Mokošová, Daša ; Subačienė, Rasa ; Hladika, Mirjana ; Molin, Jan

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Financial Management of Firms and Financial Institutions - Proceedings (Part II.) / Čulik, Miroslav - Ostrava : VŠB - Technical University of Ostrava, 2017, 599-608

ISBN
978-80-248-4138-0

Skup
11th International Scientific Conference "Financial Management of Firms and Financial Institutions"

Mjesto i datum
Ostrava, Češka Republika, 06.09.2017. - 07.09.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting regulation, administrative offence, fine, penalty, sanction, violation, Croatia, Czech Republic, Republic of Lithuania, Slovak Republic

Sažetak
Legislative changes are common in every area of law including accounting. At the national level the changes of accounting legislation could be connected with a membership of countries in different international organisations or unions which could rise their obligation to adopt new accounting rules or harmonize the currently valid regulation. This impact reflects not only on accounting rules but as well as on the range of fines and penalties in case of the breach of accounting legislation. The range and amount of fines and penalties could be impacted also by the national setters. The main purpose of this research paper is to investigate the influence of national and international requirements on the changes in sanctions for violation of accounting regulations and in the concepts of administrative offences in accordance with accounting legislation valid in Croatia, the Czech Republic, the Republic of Lithuania and Slovakia.

Izvorni jezik
Engleski

POVEZANOST RADA