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IFRS adoption in conditions of Czech SMEs ? insight into accounting practice

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F15%3A%230000796" target="_blank" >RIV/26138077:_____/15:#0000796 - isvavai.cz</a>

  • Alternative codes found

    RIV/25619161:_____/15:#0000197

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    IFRS adoption in conditions of Czech SMEs ? insight into accounting practice

  • Original language description

    In the Czech Republic since 2011 subsidiaries and affiliated companies, whose parent companies are required to prepare the financial statements according to IFRS, may prepare their separate financial statements in accordance with IFRS.As it has been recently verified, there was no significant interest on the side of Czech companies to use IFRS. This change in accounting regulation was aimed to remove some of the barriers in IFRS adoption, especially imbalances between the costs and benefits of its usage. The aim of our research was to reveal the changes in the way how companies accept the changes in accounting regulation and reasons of rather slow and hesitant IFRS adoption. To gather the empirical data we used the questionnaire survey method. We haveobtained answers of approximately 300 Czech SMEs, which were subsequently analysed. The results indicated that the main causes of the lack of interest in IFRS usage remain the imbalances between costs and benefits of practical implementat

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • Article name in the collection

    IFRS Global Rules and Local Use

  • ISBN

    978-80-260-8676-5

  • ISSN

  • e-ISSN

  • Number of pages

    15

  • Pages from-to

    6-20

  • Publisher name

    Anglo-American University

  • Place of publication

    Praha

  • Event location

    Praha

  • Event date

    Jan 1, 2015

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article