International Classification of Accounting Systems and Effects of IFRS Adoption
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F27266150%3A_____%2F13%3A%230000079" target="_blank" >RIV/27266150:_____/13:#0000079 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
International Classification of Accounting Systems and Effects of IFRS Adoption
Original language description
This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In this study, it was found that the research in different countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and different socio-cultural traditions.
Czech name
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Czech description
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Classification
Type
O - Miscellaneous
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů