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 and Irena JINDŘICHOVSKÁ
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
Type of outcome
Článek v odborném periodiku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Greece
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
University of Finance and Administration
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
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.
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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