KUBÍČKOVÁ, Dana and 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, p. 64-77. ISSN 1108-2976. Available from: https://dx.doi.org/10.11214/thalassinos.19.05.006.
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Basic information
Original name Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)
Name in Czech Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)
Authors KUBÍČKOVÁ, Dana (203 Czech Republic, guarantor, belonging to the institution) and Irena JINDŘICHOVSKÁ (203 Czech Republic).
Edition European Research Studies Journal, Greece, International Strategic Management Association, 2016, 1108-2976.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Greece
Confidentiality degree is not subject to a state or trade secret
Organization unit University of Finance and Administration
Doi http://dx.doi.org/10.11214/thalassinos.19.05.006
Keywords (in Czech) IFRS, Effect of IFRS Adoption; Accounting Harmonization; Small and Medium Enterprises
Keywords in English IFRS; Effect of IFRS Adoption; Accounting Harmonization; Small and Medium Enterprises
Tags International impact, Reviewed
Changed by Changed by: Ing. Dana Kubíčková, CSc., učo 5028. Changed: 18/11/2019 11:57.
Abstract
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.
Abstract (in Czech)
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.
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