Knowledge Level of Professional Accountants in Financial Reporting Measurement

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This paper provides an analysis focusing on knowledge of professional accountants in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Paper documents relatively good knowledge of local accounting legislature, however the knowledge gap in international legislature. As this paper is a research follow-up of the analysis among students of economical universities in the Czech Republic, results are in line with the currently done analysis.

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