Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_1
S. Kolev
{"title":"The Negative Interest Rates: Evidence from Bulgaria","authors":"S. Kolev","doi":"10.1007/978-3-030-11851-8_1","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_1","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121256752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_19
Mariusz Karwowski
{"title":"Materiality in Financial Accounting—Theory and Practice","authors":"Mariusz Karwowski","doi":"10.1007/978-3-030-11851-8_19","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_19","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"213 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133726279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_31
Małgorzata Siemionek-Ruskań
{"title":"The Concept of the Balanced Scorecard Implementation for the Polish City of Olsztyn","authors":"Małgorzata Siemionek-Ruskań","doi":"10.1007/978-3-030-11851-8_31","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_31","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123795475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_20
Artur Jastrzebowski, Marek Wierzbiński
{"title":"Influence of Representation of Mezzanine Capital on the Rule of True and Fair View","authors":"Artur Jastrzebowski, Marek Wierzbiński","doi":"10.1007/978-3-030-11851-8_20","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_20","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121054266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_23
O. Buben
{"title":"Emission Rights Reporting by Czech Companies","authors":"O. Buben","doi":"10.1007/978-3-030-11851-8_23","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_23","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122519092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_28
M. Kicová
{"title":"Financial Reporting on Impairment of NonCash-Generating Assets by Public Sector","authors":"M. Kicová","doi":"10.1007/978-3-030-11851-8_28","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_28","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122777607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-05-25DOI: 10.1007/978-3-030-11851-8_21
D. Procházka
{"title":"Is Bitcoin a Currency or an Investment? An IFRS View","authors":"D. Procházka","doi":"10.1007/978-3-030-11851-8_21","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_21","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"147 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129960073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1007/978-3-030-11851-8_9
A. Jachowicz
{"title":"RETRACTED CHAPTER: Individual Savings Accounts in Poland—Why Governments Didn’t Nudge People to Make Savings Enough Strong?","authors":"A. Jachowicz","doi":"10.1007/978-3-030-11851-8_9","DOIUrl":"https://doi.org/10.1007/978-3-030-11851-8_9","url":null,"abstract":"","PeriodicalId":281197,"journal":{"name":"Global Versus Local Perspectives on Finance and Accounting","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125160921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}