The current State of Reporting According to IFRS in Transitional Economy of the Czech Republic: Research survey

Kód výsledku v IS VaVaI

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Nalezeny alternativní kódy

RIV/25619161:_____/15:#0000199

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The current State of Reporting According to IFRS in Transitional Economy of the Czech Republic: Research survey

Popis výsledku v původním jazyce

This research empiricallly investigates the current state of reporting practices in the Czech Republic. Using a questionnaire technique we investigate the International Financial Reporting Standards (IFRS) adoption and special features of its applicationprovesses in this transitional economy. We attempt to discover the reasons and obstacles in applying the IFRS. We aim to provide the answers on why the implementation of the international accounting standards is rather slow and why some companies resistit. We also investigate the costs related to the usage of IFRS in comparison to use of the local Czech GAAP. The financial reporting for tax purposes and the role of new informational technology are also touched upon. In this study we have found that the use of IFRS is still relatively low, even though it has increased in comparison to previous studies from 2010 and 2013 from 16 per cent to 28 per cent of firms in the sample. Although the opinion of perceived benefits is slightly differ

Název v anglickém jazyce

The current State of Reporting According to IFRS in Transitional Economy of the Czech Republic: Research survey

Popis výsledku anglicky

This research empiricallly investigates the current state of reporting practices in the Czech Republic. Using a questionnaire technique we investigate the International Financial Reporting Standards (IFRS) adoption and special features of its applicationprovesses in this transitional economy. We attempt to discover the reasons and obstacles in applying the IFRS. We aim to provide the answers on why the implementation of the international accounting standards is rather slow and why some companies resistit. We also investigate the costs related to the usage of IFRS in comparison to use of the local Czech GAAP. The financial reporting for tax purposes and the role of new informational technology are also touched upon. In this study we have found that the use of IFRS is still relatively low, even though it has increased in comparison to previous studies from 2010 and 2013 from 16 per cent to 28 per cent of firms in the sample. Although the opinion of perceived benefits is slightly differ

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

9th International Days of Statistic and Economics conference

ISBN

978-80-87990-06-3

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

667-677

Název nakladatele

Vysoká škola ekonomická

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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