J
2016
Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)
KUBÍČKOVÁ, Dana a Irena JINDŘICHOVSKÁ
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
Typ výsledku
Článek v odborném periodiku
Obor
50200 5.2 Economics and Business
Utajení
není předmětem státního či obchodního tajemství
Organizační jednotka
Vysoká škola finanční a správní
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
V originále
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.
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.
Zobrazeno: 10. 11. 2024 07:44