KUBÍČKOVÁ, Dana a Irena JINDŘICHOVSKÁ. Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context). European Research Studies Journal. Greece: International Strategic Management Association, 2016, Volume XIX, Issue 4, s. 64-77. ISSN 1108-2976. Dostupné z: https://dx.doi.org/10.11214/thalassinos.19.05.006.
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Základní údaje
Originální název Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)
Název česky Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)
Autoři KUBÍČKOVÁ, Dana (203 Česká republika, garant, domácí) a Irena JINDŘICHOVSKÁ (203 Česká republika).
Vydání European Research Studies Journal, Greece, International Strategic Management Association, 2016, 1108-2976.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50200 5.2 Economics and Business
Stát vydavatele Řecko
Utajení není předmětem státního či obchodního tajemství
Organizační jednotka Vysoká škola finanční a správní
Doi http://dx.doi.org/10.11214/thalassinos.19.05.006
Klíčová slova česky IFRS, Effect of IFRS Adoption; Accounting Harmonization; Small and Medium Enterprises
Klíčová slova anglicky IFRS; Effect of IFRS Adoption; Accounting Harmonization; Small and Medium Enterprises
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnila: Ing. Dana Kubíčková, CSc., učo 5028. Změněno: 18. 11. 2019 11:57.
Anotace
The aim of this article is to analyse the form and extent of IFRS adoption in the Czech accounting and the main reasons of the lack of interest in IFRS reporting with a special attention to the segment of SMEs. This research is based on the qualitative analysis of present accounting regulation and on results of questionnaire survey of 260 Czech SMEs. As the main causes of the lack of interest in IFRS usage are the specific features of economic conditions, resulting in imbalances between the costs and benefits of practical implementation of IFRS and the lack of interest to report in accordance with IFRS on the side of business partners.
Anotace česky
The aim of this article is to analyse the form and extent of IFRS adoption in the Czech accounting and the main reasons of the lack of interest in IFRS reporting with a special attention to the segment of SMEs. This research is based on the qualitative analysis of present accounting regulation and on results of questionnaire survey of 260 Czech SMEs. As the main causes of the lack of interest in IFRS usage are the specific features of economic conditions, resulting in imbalances between the costs and benefits of practical implementation of IFRS and the lack of interest to report in accordance with IFRS on the side of business partners.
VytisknoutZobrazeno: 19. 5. 2024 01:31