Usage of International Accounting Standards (IAS) in Central and Eastern Europe

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

Usage of International Accounting Standards (IAS) in Central and Eastern Europe

Popis výsledku v původním jazyce

This paper is focused on the usage of International Accounting Standards (IAS) in countries of Central and Eastern Europe. It analyses dependencies between using or not using IAS on selected variables. These variables should characterize main features of enterprises. The variables from microeconomic point of view describe the enterprise size, main area of economic activity, activities abroad and ownership by foreign capital. From the institutional point of view the enterprises are divided according to the countries where they are registered. Descriptive relative indicators are used for the analysis. The conclusion of the analysis should show incentives why some enterprises use IAS more than others. The gained results confirm statements which kind of the enterprises use for bookkeeping and reporting International Accounting Standards (IAS).

Název v anglickém jazyce

Usage of International Accounting Standards (IAS) in Central and Eastern Europe

Popis výsledku anglicky

This paper is focused on the usage of International Accounting Standards (IAS) in countries of Central and Eastern Europe. It analyses dependencies between using or not using IAS on selected variables. These variables should characterize main features of enterprises. The variables from microeconomic point of view describe the enterprise size, main area of economic activity, activities abroad and ownership by foreign capital. From the institutional point of view the enterprises are divided according to the countries where they are registered. Descriptive relative indicators are used for the analysis. The conclusion of the analysis should show incentives why some enterprises use IAS more than others. The gained results confirm statements which kind of the enterprises use for bookkeeping and reporting International Accounting Standards (IAS).

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

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, Proceedings of the 6th International Scientific Conference

ISBN

978-80-906585-7-8

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

45-55

Název nakladatele

Anglo - American University, Prague

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

11. 10. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000461826900005