Knowledge Level of Professional Accountants in Financial Reporting Measurement

摘要

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.