International Financial Reporting Standards Applied in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F15%3A39899540" target="_blank" >RIV/00216275:25410/15:39899540 - isvavai.cz</a>
Result on the web
<a href="http://www.ekonomie-management.cz/en/archive/number/2015/3/" target="_blank" >http://www.ekonomie-management.cz/en/archive/number/2015/3/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15240/tul/001/2015-3-008" target="_blank" >10.15240/tul/001/2015-3-008</a>
Alternative languages
Result language
angličtina
Original language name
International Financial Reporting Standards Applied in the Czech Republic
Original language description
This article provides an extensive analysis of application of International Financial Reporting Standards companies with publicly traded shares in the Czech Republic for 2013. At first the attention is paid to the basic requirements of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and to evaluation of proposed method. Then followed research results, based on an answer to the question of whether the companies are preparing their financial statements in accordance with IAS / IFRS, i.e. whether they serve plenty of mandatory information, and further whether individual companies act similarly. The object of the research consists in further observations regarding the implementation of the new IFRS 9 Financial Instruments, which is designed to replace IAS 39 Financial instruments: recognition and measurement. The level of the information presented was evaluated using a signed test. Using this statistical method we can conclude that companies
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
E+M Ekonomie a Management
ISSN
1212-3609
e-ISSN
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Volume of the periodical
18
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
84-90
UT code for WoS article
000361504100008
EID of the result in the Scopus database
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