International Financial Reporting Standards Applied in the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F15%3A39899540" target="_blank" >RIV/00216275:25410/15:39899540 - isvavai.cz</a>
Výsledek na webu
<a href="http://www.ekonomie-management.cz/en/archive/number/2015/3/" target="_blank" >http://www.ekonomie-management.cz/en/archive/number/2015/3/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15240/tul/001/2015-3-008" target="_blank" >10.15240/tul/001/2015-3-008</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
International Financial Reporting Standards Applied in the Czech Republic
Popis výsledku v původním jazyce
This article provides an extensive analysis of application of International Financial Reporting Standards companies with publicly traded shares in the Czech Republic for 2013. At first the attention is paid to the basic requirements of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and to evaluation of proposed method. Then followed research results, based on an answer to the question of whether the companies are preparing their financial statements in accordance with IAS / IFRS, i.e. whether they serve plenty of mandatory information, and further whether individual companies act similarly. The object of the research consists in further observations regarding the implementation of the new IFRS 9 Financial Instruments, which is designed to replace IAS 39 Financial instruments: recognition and measurement. The level of the information presented was evaluated using a signed test. Using this statistical method we can conclude that companies
Název v anglickém jazyce
International Financial Reporting Standards Applied in the Czech Republic
Popis výsledku anglicky
This article provides an extensive analysis of application of International Financial Reporting Standards companies with publicly traded shares in the Czech Republic for 2013. At first the attention is paid to the basic requirements of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and to evaluation of proposed method. Then followed research results, based on an answer to the question of whether the companies are preparing their financial statements in accordance with IAS / IFRS, i.e. whether they serve plenty of mandatory information, and further whether individual companies act similarly. The object of the research consists in further observations regarding the implementation of the new IFRS 9 Financial Instruments, which is designed to replace IAS 39 Financial instruments: recognition and measurement. The level of the information presented was evaluated using a signed test. Using this statistical method we can conclude that companies
Klasifikace
Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
E+M Ekonomie a Management
ISSN
1212-3609
e-ISSN
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Svazek periodika
18
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
7
Strana od-do
84-90
Kód UT WoS článku
000361504100008
EID výsledku v databázi Scopus
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