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@inproceedings{5328, author = {Jindřichovská, Irena and Kubíčková, Dana}, address = {Praha}, booktitle = {Proceedings of the “The 9th International Days of Statistics and Economics“ (MSED}, editor = {Tomáš Löster, Tomáš Pavelka}, keywords = {Czech GAAP;Harmonization;IFRS;Taxes}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Praha}, isbn = {978-80-87990-06-3}, pages = {667-677}, publisher = {VŠE}, title = {The current state of reporting according to IFRS in transitional economy of the Czech Republic: research survey}, year = {2015} }
TY - JOUR ID - 5328 AU - Jindřichovská, Irena - Kubíčková, Dana PY - 2015 TI - The current state of reporting according to IFRS in transitional economy of the Czech Republic: research survey PB - VŠE CY - Praha SN - 9788087990063 KW - Czech GAAP;Harmonization;IFRS;Taxes N2 - This research empiricallly investigates the current state of reporting practices in the Czech Republic. Using a questionnaire technique we investigate the International Financial Reporting Standards (IFRS) adoption and special features of its applicationprovesses in this transitional economy. We attempt to discover the reasons and obstacles in applying the IFRS. We aim to provide the answers on why the implementation of the international accounting standards is rather slow and why some companies resistit. We also investigate the costs related to the usage of IFRS in comparison to use of the local Czech GAAP. The financial reporting for tax purposes and the role of new informational technology are also touched upon. In this study we have found that the use of IFRS is still relatively low, even though it has increased in comparison to previous studies from 2010 and 2013 from 16 per cent to 28 per cent of firms in the sample. ER -
JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. The current state of reporting according to IFRS in transitional economy of the Czech Republic: research survey. In Tomáš Löster, Tomáš Pavelka. \textit{Proceedings of the “The 9th International Days of Statistics and Economics“ (MSED}. Praha: VŠE, 2015, p.~667-677. ISBN~978-80-87990-06-3.
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