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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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Description
  • Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.
  • Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers. (en)
Title
  • IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine
  • IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine (en)
skos:prefLabel
  • IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine
  • IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine (en)
skos:notation
  • RIV/70883521:28120/10:63509856!RIV11-GA0-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika
  • 66
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 262810
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/10:63509856
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • International Financial Reporting Standards (IFRS); Small and Medium-sized Enterprises (SMEs); Czech Republic; Ukraine (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • FR - Francouzská republika
http://linked.open...ontrolniKodProRIV
  • [16DEF9E1B09B]
http://linked.open...i/riv/nazevZdroje
  • World academy of science, engineering and technology
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 2010
http://linked.open...iv/tvurceVysledku
  • Müllerová, Libuše
  • Paseková, Marie
  • Strouhal, Jiří
  • Čiževská, Ludmila
issn
  • 2070-3724
number of pages
http://localhost/t...ganizacniJednotka
  • 28120
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