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Economic and Political Implications of IFRS Adoption in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F16%3A%230000798" target="_blank" >RIV/26138077:_____/16:#0000798 - isvavai.cz</a>

  • Alternative codes found

    RIV/25619161:_____/16:N0000066

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Economic and Political Implications of IFRS Adoption in the Czech Republic

  • Original language description

    This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of a small European transitional market, where local accounting standards were previously well developer and still play a major role in financial reporting mainly, however for local taxation purposes. Although there has been an observable increase in the country´s exports, FDI and international trade since the beginning of the 1990s, the direct impact of IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, i tis clear that adoption of IFRS has contributed to greater cultivation of the economic environmentand faciliated international operations. IFRS adoption is not highly prevalent but is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in any event required to report in IFRS.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2016

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Book/collection name

    Economics and Political Implications of International Financial Reporting Standards

  • ISBN

    978-1-4666-9876-5

  • Number of pages of the result

    29

  • Pages from-to

    105-133

  • Number of pages of the book

    417

  • Publisher name

    Business Science Reference

  • Place of publication

    Hershey PA

  • UT code for WoS chapter