Citation:
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 6 [Issue:] 4 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2011 [Pages:] 85-100
Abstract:
The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the International Financial Reporting Standards (IFRS), migration and foreign direct investments with the emphasis on their mutual interdependencies.