Economic and Political Implications of IFRS Adoption in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F16%3A%230000798" target="_blank" >RIV/26138077:_____/16:#0000798 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/25619161:_____/16:N0000066

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Economic and Political Implications of IFRS Adoption in the Czech Republic

Popis výsledku v původním jazyce

This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of a small European transitional market, where local accounting standards were previously well developer and still play a major role in financial reporting mainly, however for local taxation purposes. Although there has been an observable increase in the country´s exports, FDI and international trade since the beginning of the 1990s, the direct impact of IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, i tis clear that adoption of IFRS has contributed to greater cultivation of the economic environmentand faciliated international operations. IFRS adoption is not highly prevalent but is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in any event required to report in IFRS.

Název v anglickém jazyce

Economic and Political Implications of IFRS Adoption in the Czech Republic

Popis výsledku anglicky

This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of a small European transitional market, where local accounting standards were previously well developer and still play a major role in financial reporting mainly, however for local taxation purposes. Although there has been an observable increase in the country´s exports, FDI and international trade since the beginning of the 1990s, the direct impact of IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, i tis clear that adoption of IFRS has contributed to greater cultivation of the economic environmentand faciliated international operations. IFRS adoption is not highly prevalent but is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in any event required to report in IFRS.

Druh

C - Kapitola v odborné knize

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

2016

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Economics and Political Implications of International Financial Reporting Standards

ISBN

978-1-4666-9876-5

Počet stran výsledku

29

Strana od-do

105-133

Počet stran knihy

417

Název nakladatele

Business Science Reference

Místo vydání

Hershey PA

Kód UT WoS kapitoly

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