On the IFRS significance for transparency, transaction security and financial stability of FM and FMIs

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F15%3A%230000749" target="_blank" >RIV/26138077:_____/15:#0000749 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
On the IFRS significance for transparency, transaction security and financial stability of FM and FMIs
Original language description
In this paper, the signifi cance of IFRS for fi nancial markets (FM) and financial markets infrastructures´(FMIs) stability is dealt with from the point of view whether (and under which conditions) IFRS will further the transparency, transaction securityand fi nancial stability of fi nancial markets (FM) and fi nancial markets infrastructures (FMIs). The paper is based on partial results of three research projects implemented at the University for Finance and Administration (Prague, Czech Republic), mainly in 2014?2015. The Introduction describes the reasons why a new ? universal ? way of legal entities identifi cation has to be created to be able to achieve a higher level of transparency, and the present achievements on this fi eld. In section 2 thecontribution of IFRS analysis of inter-entity relations to a better understanding of ?interconnectedness? is evaluated. Section 3 gives a partial look at the present quality of IFRS implementation in the Czech Republic, as far as the issu
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Współczesne uwarunkowania sprawozdawczości i rewizji fi nansowej
ISBN
978-83-65173-24-9
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
355-364
Publisher name
Fundacja Uniwersytetu Ekonomicznego w Krakowie
Place of publication
Krakow
Event location
Krakow
Event date
Jan 1, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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