Changes in paradigms for reporting of securities: some evidence from Czech and Macedonia

Jirí Strouhal, Fitim Deari


This paper presents the analysis of reporting for financial instruments based on national accounting regulation of Czech Republic and Macedonia. There were identified several issues which shall be discused when thoroughly analyzing accounting regulations for financial instruments. For determination of the level of similarity and dissimilarity of these regulation in correspondance with the international referential (IFRS) were used Jaccard's coefficients. All findings are being discussed by making the correlation with the economic realities of Czech Republic and Macedonia, their historical evolution and obviously the national capital market.



Financial reporting, Financial instruments, IFRS, Fair value, EU.

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