About: Challenges and opportunities represented by shift to IFRS in the Czech Republic

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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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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In the Czech Republic usage of International Financial Reporting Standards (IFRS) is limited. Only listed entities are required to prepare its consolidated financial statements in line with IFRS. Other entities if they want to prepare their financial statements under IFRS they have to prepare them in addition to financial statements under CZ GAAP which are mandatory for statutory purposes. Due to this fact and to the fact that Czech Companies do not see the opportunities that IFRS can bring them are IFRS financial statements used very rare (in 2009 it was prepared only by 6 % of Czech Companies). In this paper we focus on the challenges and opportunities represented by shift to IFRS in the Czech Republic and the possible adoption or convergence plans and their impact on the Czech companies. In the Czech Republic usage of International Financial Reporting Standards (IFRS) is limited. Only listed entities are required to prepare its consolidated financial statements in line with IFRS. Other entities if they want to prepare their financial statements under IFRS they have to prepare them in addition to financial statements under CZ GAAP which are mandatory for statutory purposes. Due to this fact and to the fact that Czech Companies do not see the opportunities that IFRS can bring them are IFRS financial statements used very rare (in 2009 it was prepared only by 6 % of Czech Companies). In this paper we focus on the challenges and opportunities represented by shift to IFRS in the Czech Republic and the possible adoption or convergence plans and their impact on the Czech companies. (en)
Title	Challenges and opportunities represented by shift to IFRS in the Czech Republic Challenges and opportunities represented by shift to IFRS in the Czech Republic (en)
skos:prefLabel	Challenges and opportunities represented by shift to IFRS in the Czech Republic Challenges and opportunities represented by shift to IFRS in the Czech Republic (en)
skos:notation	RIV/70883521:28120/10:63509872!RIV11-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Otrusinová, Milana Šteker, Karel Struhařová, Kateřina
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	250253
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/10:63509872
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS; harmonisation; adoption; the Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	IFRS adoption harmonisation the Czech Republic
http://linked.open...ontrolniKodProRIV	[872B4430220A]
http://linked.open...v/mistoKonaniAkce	Timisoara
http://linked.open...i/riv/mistoVydani	Timisoara
http://linked.open...i/riv/nazevZdroje	Proceedings of the WSEAS International Conference
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement
http://linked.open...UplatneniVysledku	2010
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Šteker, Karel Struhařová, Kateřina
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2010-01-01 (xsd:date)
number of pages	9 (xsd:int)
http://purl.org/ne...btex#hasPublisher	West University of Timisoara
https://schema.org/isbn	978-960-474-242-4
http://localhost/t...ganizacniJednotka	28120

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