Attitude of Non Listed Companies to Financial Reporting in Accordance with IAS/IFRS - Evidence from the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F19%3A43955436" target="_blank" >RIV/49777513:23510/19:43955436 - 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
Attitude of Non Listed Companies to Financial Reporting in Accordance with IAS/IFRS - Evidence from the Czech Republic
Original language description
The main objective of the paper is to identify, analyze and evaluate current state of use of this system by the Czech non-listed companies with regard to future possibilities of extension of IAS/IFRS implementation to all accounting units operating in the Czech Republic. On the basis of the identified information were determined main advantages, disadvantages and barriers of the IAS/IFRS application and current state of the overall awareness of non-listed companies about IAS/IFRS in the Czech Republic. With regard to obtained information, the authors pointed out the most frequently met problems related to further expansion of the IAS/IFRS system also among other Czech accounting units. Comparison of similarly focused researches conducted by researchers in different countries were made where it was possible, to find out if the trends visible in the Czech Republic vary significantly from those recorded in foreign countries or not.
Czech name
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Czech description
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Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT THROUGH VISION 2020
ISBN
978-0-9998551-2-6
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
3214-3225
Publisher name
INTERNATIONAL BUSINESS INFORMATION MANAGEMENT ASSOCIATION-IBIMA
Place of publication
Norristown, Pennsylvania
Event location
Granada, Spain
Event date
Apr 10, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000503988805013

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