Usage of International Accounting Standards (IAS) in Central and Eastern Europe

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F18%3A00327680" target="_blank" >RIV/68407700:21630/18:00327680 - 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
Usage of International Accounting Standards (IAS) in Central and Eastern Europe
Original language description
This paper is focused on the usage of International Accounting Standards (IAS) in countries of Central and Eastern Europe. It analyses dependencies between using or not using IAS on selected variables. These variables should characterize main features of enterprises. The variables from microeconomic point of view describe the enterprise size, main area of economic activity, activities abroad and ownership by foreign capital. From the institutional point of view the enterprises are divided according to the countries where they are registered. Descriptive relative indicators are used for the analysis. The conclusion of the analysis should show incentives why some enterprises use IAS more than others. The gained results confirm statements which kind of the enterprises use for bookkeeping and reporting International Accounting Standards (IAS).
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
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
IFRS: Global Rules and Local Use, Proceedings of the 6th International Scientific Conference
ISBN
978-80-906585-7-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
45-55
Publisher name
Anglo - American University, Prague
Place of publication
Praha
Event location
Praha
Event date
Oct 11, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000461826900005

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