Changes in accounting education in the Slovak Republic are connected with the social and the economic conditions after 1989. The adoption of the Commercial Code in 1991 enabled the establishment and development of business in its various forms. The former accounting legislation did not accomplish its basic functions: documentation, information provision, control, and support for the decision-making process. Because of these facts, it was necessary to initiate the accounting reform. This radical reform was made by publishing the Accounting Procedures (National Accounting Standards) on January 1, 1991.
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© 2008 Springer Science + Business Media, LLC
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Tusan, R., Stasova, L. (2008). Accounting Education in the Slovak Republic. In: McGee, R.W. (eds) Accounting Reform in Transition and Developing Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25708-2_22
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DOI: https://doi.org/10.1007/978-0-387-25708-2_22
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