0000000000761405

AUTHOR

Inta Brūna

showing 2 related works from this author

Evaluation of accounting regulation evolution in selected countries

2018

International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…

Technological innovations. Automationaccounting ; development of accounting ; accounting regulation ; the Republic of Croatia ; the Czech Republic ; the Republic of Estonia the Republic of Latvia ; the Republic of Lithuania and the Slovak RepublicEntrepreneurshipParliamentmedia_common.quotation_subjectEconomics Econometrics and Finance (miscellaneous)accountingLegislationAccountingManagement Monitoring Policy and LawSlovakija (Slovakia)03 medical and health sciencesLietuva (Lithuania)0302 clinical medicineManagement of Technology and Innovation0502 economics and businessPerfect competitionGE1-350accounting ; development of accounting ; accounting regulation ; Croatia ; Czech Republic ; Estonia ; Latvia ; Lithuania ; SlovakiaBusiness and International Managementmedia_commonbusiness.industryHD45-45.205 social sciencesPlanned economyaccounting regulationKroatija (Croatia)development of accounting[SHS.ECO]Humanities and Social Sciences/Economics and FinanceDirectivetheČekijos Respublika (Czech Republic)Environmental sciencesJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingAccounting information systemSustainabilityBusiness050203 business & management030215 immunologyEntrepreneurship and Sustainability Issues
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DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA

2010

The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are c…

business.industryLegislationAccountingThe RepublicDocumentationScale (social sciences)media_common.cataloged_instanceNormativeEuropean commissionSmall and medium-sized enterprisesBusinessEuropean unionaccounting; accounting requirements; small and medium-sized enterprises; micro enterprisesmedia_commonLatgale National Economy Research
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