The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from ...

@article{5910,
   author = {Jindřichovská, Irena and Kubíčková, Dana},
   article_location = {London},
   article_number = {1-2},
   doi = {http://dx.doi.org/10.1080/17449480.2017.1301671},
   keywords = {Czech accounting system; IFRS; EU Accounting Directive 2013/34/EU; Internalization; Conversion},
   language = {eng},
   issn = {1744-9480},
   journal = {Accounting in Europe},
   title = {The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic},
   volume = {14},
   year = {2017}
}

TY  - JOUR
ID  - 5910
AU  - Jindřichovská, Irena - Kubíčková, Dana
PY  - 2017
TI  - The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic
JF  - Accounting in Europe
VL  - 14
IS  - 1-2
SP  - 56-66
EP  - 56-66
PB  - Taylor & Francis
SN  - 17449480
KW  - Czech accounting system
KW  - IFRS
KW  - EU Accounting Directive 2013/34/EU
KW  - Internalization
KW  - Conversion
N2  - The aim of this paper is to characterize the extent to which IFRS is used as a reference point for national accounting rules in the Czech Republic and what elements are incorporated in Czech Accounting Regulation, paying particular attention to the latest amendment to the Accounting Act based on the EU Accounting Directive (2013/34/EU).
ER  - 

JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic. \textit{Accounting in Europe}. London: Taylor \&{} Francis, 2017, vol.~14, 1-2, p.~56-66. ISSN~1744-9480. Available from: https://dx.doi.org/10.1080/17449480.2017.1301671.