The current State of Reporting According to IFRS in Transitional Economy of the Czech Republic: Research survey

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F15%3A%230000800" target="_blank" >RIV/26138077:_____/15:#0000800 - isvavai.cz</a>
Alternative codes found
RIV/25619161:_____/15:#0000199
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The current State of Reporting According to IFRS in Transitional Economy of the Czech Republic: Research survey
Original language description
This research empiricallly investigates the current state of reporting practices in the Czech Republic. Using a questionnaire technique we investigate the International Financial Reporting Standards (IFRS) adoption and special features of its applicationprovesses in this transitional economy. We attempt to discover the reasons and obstacles in applying the IFRS. We aim to provide the answers on why the implementation of the international accounting standards is rather slow and why some companies resistit. We also investigate the costs related to the usage of IFRS in comparison to use of the local Czech GAAP. The financial reporting for tax purposes and the role of new informational technology are also touched upon. In this study we have found that the use of IFRS is still relatively low, even though it has increased in comparison to previous studies from 2010 and 2013 from 16 per cent to 28 per cent of firms in the sample. Although the opinion of perceived benefits is slightly differ
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
9th International Days of Statistic and Economics conference
ISBN
978-80-87990-06-3
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
667-677
Publisher name
Vysoká škola ekonomická
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
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