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  • The paper aims to ascertain the level of harmonization of accounting in small and medium enterprises in the Czech Republic and the impacts arising from the harmonization process. On the basis of the conducted survey, companies show a reserved interest in reporting according to IFRS. As a decisive reason for adopting IFRSs as a reporting framework for a company the adoption shall brought out some gains. Only minority of companies considers the greatest advantage for using IFRS in the comparability of financial statements, strengthening the credibility of financial statements and strengthening the prestige of the business.
  • The paper aims to ascertain the level of harmonization of accounting in small and medium enterprises in the Czech Republic and the impacts arising from the harmonization process. On the basis of the conducted survey, companies show a reserved interest in reporting according to IFRS. As a decisive reason for adopting IFRSs as a reporting framework for a company the adoption shall brought out some gains. Only minority of companies considers the greatest advantage for using IFRS in the comparability of financial statements, strengthening the credibility of financial statements and strengthening the prestige of the business. (en)
Title
  • Positioning of Czech Accountants towards IFRS Implementation
  • Positioning of Czech Accountants towards IFRS Implementation (en)
skos:prefLabel
  • Positioning of Czech Accountants towards IFRS Implementation
  • Positioning of Czech Accountants towards IFRS Implementation (en)
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  • RIV/70883521:28120/14:43871487!RIV15-MSM-28120___
http://linked.open...avai/riv/aktivita
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  • 37706
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  • RIV/70883521:28120/14:43871487
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  • International Financial Reporting Standards, Financial Statements, Small and Medium-sized Enterprises, Financial Reporting, Harmonization, Czech Republic (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • US - Spojené státy americké
http://linked.open...ontrolniKodProRIV
  • [00AFB12A92D2]
http://linked.open...i/riv/nazevZdroje
  • WSEAS Transactions on Business and Economics
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http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 11
http://linked.open...iv/tvurceVysledku
  • Paseková, Marie
  • Strouhal, Jiří
  • Řezanková, Hana
  • Crhová, Zuzana
issn
  • 1109-9526
number of pages
http://localhost/t...ganizacniJednotka
  • 28120
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