Evaluation of accounting regulation evolution in selected countries

Abstract

Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's.Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy.Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future.Importance of accounting information usage highlights the need of appropriate formation of such information.And accounting regulation plays the main role in the process of formation and presentation of accounting information as it determines requirements for accounting methodology, information performed in the single set of financial statements or consolidated financial statements.The purpose of the research is to evaluate evolution of accounting regulation for the period 1990 -2017 and distinguish accounting regulation evolution phases and factors, which influenced development of the phases.Six countries, which are members of the European Unionthe Republic of Croatia, the Czech Republic, the Republic of

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