IFRS adoption in conditions of Czech SMEs ? insight into accounting practice

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F15%3A%230000796" target="_blank" >RIV/26138077:_____/15:#0000796 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/25619161:_____/15:#0000197

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

IFRS adoption in conditions of Czech SMEs ? insight into accounting practice

Popis výsledku v původním jazyce

In the Czech Republic since 2011 subsidiaries and affiliated companies, whose parent companies are required to prepare the financial statements according to IFRS, may prepare their separate financial statements in accordance with IFRS.As it has been recently verified, there was no significant interest on the side of Czech companies to use IFRS. This change in accounting regulation was aimed to remove some of the barriers in IFRS adoption, especially imbalances between the costs and benefits of its usage. The aim of our research was to reveal the changes in the way how companies accept the changes in accounting regulation and reasons of rather slow and hesitant IFRS adoption. To gather the empirical data we used the questionnaire survey method. We haveobtained answers of approximately 300 Czech SMEs, which were subsequently analysed. The results indicated that the main causes of the lack of interest in IFRS usage remain the imbalances between costs and benefits of practical implementat

Název v anglickém jazyce

IFRS adoption in conditions of Czech SMEs ? insight into accounting practice

Popis výsledku anglicky

In the Czech Republic since 2011 subsidiaries and affiliated companies, whose parent companies are required to prepare the financial statements according to IFRS, may prepare their separate financial statements in accordance with IFRS.As it has been recently verified, there was no significant interest on the side of Czech companies to use IFRS. This change in accounting regulation was aimed to remove some of the barriers in IFRS adoption, especially imbalances between the costs and benefits of its usage. The aim of our research was to reveal the changes in the way how companies accept the changes in accounting regulation and reasons of rather slow and hesitant IFRS adoption. To gather the empirical data we used the questionnaire survey method. We haveobtained answers of approximately 300 Czech SMEs, which were subsequently analysed. The results indicated that the main causes of the lack of interest in IFRS usage remain the imbalances between costs and benefits of practical implementat

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

IFRS Global Rules and Local Use

ISBN

978-80-260-8676-5

ISSN

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e-ISSN

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Počet stran výsledku

15

Strana od-do

6-20

Název nakladatele

Anglo-American University

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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