On the IFRS significance for transparency, transaction security and financial stability of FM and FMIs

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

On the IFRS significance for transparency, transaction security and financial stability of FM and FMIs

Popis výsledku v původním jazyce

In this paper, the signifi cance of IFRS for fi nancial markets (FM) and financial markets infrastructures´(FMIs) stability is dealt with from the point of view whether (and under which conditions) IFRS will further the transparency, transaction securityand fi nancial stability of fi nancial markets (FM) and fi nancial markets infrastructures (FMIs). The paper is based on partial results of three research projects implemented at the University for Finance and Administration (Prague, Czech Republic), mainly in 2014?2015. The Introduction describes the reasons why a new ? universal ? way of legal entities identifi cation has to be created to be able to achieve a higher level of transparency, and the present achievements on this fi eld. In section 2 thecontribution of IFRS analysis of inter-entity relations to a better understanding of ?interconnectedness? is evaluated. Section 3 gives a partial look at the present quality of IFRS implementation in the Czech Republic, as far as the issu

Název v anglickém jazyce

On the IFRS significance for transparency, transaction security and financial stability of FM and FMIs

Popis výsledku anglicky

In this paper, the signifi cance of IFRS for fi nancial markets (FM) and financial markets infrastructures´(FMIs) stability is dealt with from the point of view whether (and under which conditions) IFRS will further the transparency, transaction securityand fi nancial stability of fi nancial markets (FM) and fi nancial markets infrastructures (FMIs). The paper is based on partial results of three research projects implemented at the University for Finance and Administration (Prague, Czech Republic), mainly in 2014?2015. The Introduction describes the reasons why a new ? universal ? way of legal entities identifi cation has to be created to be able to achieve a higher level of transparency, and the present achievements on this fi eld. In section 2 thecontribution of IFRS analysis of inter-entity relations to a better understanding of ?interconnectedness? is evaluated. Section 3 gives a partial look at the present quality of IFRS implementation in the Czech Republic, as far as the issu

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Współczesne uwarunkowania sprawozdawczości i rewizji fi nansowej

ISBN

978-83-65173-24-9

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

355-364

Název nakladatele

Fundacja Uniwersytetu Ekonomicznego w Krakowie

Místo vydání

Krakow

Místo konání akce

Krakow

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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