KUBÍČKOVÁ, Dana and Irena JINDŘICHOVSKÁ. IFRS Adoption in Conditions of Czech SMES – Insight into the Accounting Practice. In Doc. Ing. Irena Jindřichovská, CSc., Anglo-American University, Prague Ing. Dana Kubíčková, CSc., University of Finance and Administration, Prague. IFRS-global rules and local use 2015. Praha: Anglo-American University, 2015, p. 6-20. ISBN 978-80-260-8676-5. |
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@inproceedings{5326, author = {Kubíčková, Dana and Jindřichovská, Irena}, address = {Praha}, booktitle = {IFRS-global rules and local use 2015}, editor = {Doc. Ing. Irena Jindřichovská, CSc., Anglo-American University, Prague Ing. Dana Kubíčková, CSc., University of Finance and Administration, Prague}, keywords = {Effects of IFRS implementation;Accounting harmonization;Small and medium enterprises}, howpublished = {paměťový nosič}, language = {eng}, location = {Praha}, isbn = {978-80-260-8676-5}, pages = {6-20}, publisher = {Anglo-American University}, title = {IFRS Adoption in Conditions of Czech SMES – Insight into the Accounting Practice}, year = {2015} }
TY - JOUR ID - 5326 AU - Kubíčková, Dana - Jindřichovská, Irena PY - 2015 TI - IFRS Adoption in Conditions of Czech SMES – Insight into the Accounting Practice PB - Anglo-American University CY - Praha SN - 9788026086765 KW - Effects of IFRS implementation;Accounting harmonization;Small and medium enterprises N2 - In the Czech Republic since 2011 subsidiaries and affiliated companies, whose parent companies are required to prepare the financial statements according to IFRS, may prepare their separate financial statements in accordance with IFRS.As it has been recently verified, there was no significant interest on the side of Czech companies to use IFRS. This change in accounting regulation was aimed to remove some of the barriers in IFRS adoption, especially imbalances between the costs and benefits of its usage. The aim of our research was to reveal the changes in the way how companies accept the changes in accounting regulation and reasons of rather slow and hesitant IFRS adoption. To gather the empirical data we used the questionnaire survey method. We haveobtained answers of approximately 300 Czech SMEs, which were subsequently analysed. The results indicated that the main causes of the lack of interest in IFRS usage remain the imbalances between costs and benefits of practical implementation. ER -
KUBÍČKOVÁ, Dana and Irena JINDŘICHOVSKÁ. IFRS Adoption in Conditions of Czech SMES – Insight into the Accounting Practice. In Doc. Ing. Irena Jindřichovská, CSc., Anglo-American University, Prague Ing. Dana Kubíčková, CSc., University of Finance and Administration, Prague. \textit{IFRS-global rules and local use 2015}. Praha: Anglo-American University, 2015, p.~6-20. ISBN~978-80-260-8676-5.
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