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

Language

English

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

DOI

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

Abstract

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.

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.