The development of accounting and application of IFRS in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The development of accounting and application of IFRS in the Czech Republic

Popis výsledku v původním jazyce

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementationof IFRS after 1989, when the economic transformation to market economy required adjustments in accounting regulation. This part of our research investigates the relationships between local and global standards of accounting, as well as the impact and consequences and perceived benefits of adopting IFRS in accounting practices. In the recent years one can observe some activity to transformation to IFRS in the field of accounting; this however is not systematic or homogenous, as application of local rulesis still required in the domain of taxation. Our analysis of development of accounting regulations in the Czech Republic implies that the majority of Czech, companies nowadays have little motivation to switch to international reporting s

Název v anglickém jazyce

The development of accounting and application of IFRS in the Czech Republic

Popis výsledku anglicky

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementationof IFRS after 1989, when the economic transformation to market economy required adjustments in accounting regulation. This part of our research investigates the relationships between local and global standards of accounting, as well as the impact and consequences and perceived benefits of adopting IFRS in accounting practices. In the recent years one can observe some activity to transformation to IFRS in the field of accounting; this however is not systematic or homogenous, as application of local rulesis still required in the domain of taxation. Our analysis of development of accounting regulations in the Czech Republic implies that the majority of Czech, companies nowadays have little motivation to switch to international reporting s

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Accounting and Management Information Systems

ISSN

1583-4387

e-ISSN

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Svazek periodika

13

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

38

Strana od-do

198-235

Kód UT WoS článku

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EID výsledku v databázi Scopus

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