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

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

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
Změněno: 18. 11. 2019 11:57, Ing. Dana Kubíčková, CSc.

Anotace

ORIG CZ

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.