| Issue |
SHS Web Conf.
Volume 83, 2020
Current Problems of the Corporate Sector 2020
|
|
|---|---|---|
| Article Number | 01037 | |
| Number of page(s) | 7 | |
| Section | Economics, Management and Finance | |
| DOI | https://doi.org/10.1051/shsconf/20208301037 | |
| Published online | 30 October 2020 | |
Analysis of Reporting Period Flexibility
University of Economics in Bratislava, Faculty of Business Informatics, Department of Accounting and Auditing, Dolnozemská 1, Bratislava, Slovakia
* Corresponding author: zuzana.kubascikova@euba.sk
Entities take advantage of the possibility of changing the reporting period (to other than the calendar year) because such a change has a rational basis, usually regarding the specific type of business of a particular entity. They are therefore entities that are seasonal in nature respective to their economic activities. As part of the analysis, of the use of the alternative reporting period by the Slovak accounting entities, we present in addition to the number of accounting entities also their area of business to substantiate the reasons why the entity lead to change in the reporting period.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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