. "International Financial Reporting standards (IFRS)" . "2015-02-09+01:00"^^ . . "2008-01-01+01:00"^^ . "0"^^ . "27"^^ . . "Pod z\u00E1\u0161titou grantov\u00E9ho projektu se v rozmez\u00ED dvou let uskute\u010Dnily dv\u011B mezin\u00E1rodn\u00ED konference, shodn\u011B nazvan\u00E9 \u00DA\u010Detnictv\u00ED v procesu sv\u011Btov\u00E9 harmonizace: P\u0159\u00EDnosy a n\u00E1klady implementace IFRS v \u010Cesk\u00E9 republice a ve Slovensk\u00E9 republice.Workshop \\%22Implementace IFRS v \u010CR\\%22 (jednodenn\u00ED konference s diskusemi s pozvan\u00FDmi hosty) byl dal\u0161\u00EDm v\u00FDsledkem \u0159e\u0161en\u00ED projektu uspo\u0159\u00E1dan\u00FDm \u0159e\u0161itelsk\u00FDm t\u00FD"@cs . "27"^^ . . . "http://www.isvav.cz/projectDetail.do?rowId=GA402/08/0748"^^ . "1"^^ . "Cost versus Benefit Analysis of IFRS Implementation in Czech Listed Companies"@en . " IFRS Implementation in the Czech Republic" . "Abstract: The introducing of IFRS in EU had an enormous impact in large amount of companies on both on users and preparers side. The objective of the research is to question how costly the movement to the IFRS reporting was in terms of money, time, effort and opportunity cost and what direct benefits users and preparers have realized such as easier access to money markets, an innovation in internal reporting procedures, improvement in the decision making of investors and consequently improvement ofaccounting information relevance in general. The analysis will result in a model that would be able to predict cost and benefit of IFRS implementation to be beard by new IFRS users especially concerning SMEs. The research is based on empirical survey that will gather data from both public resources and questionnaires to be filled in during interviews by researchers. A survey of this kind has not been performed in the Czech Republic yet."@en . "Anal\u00FDza n\u00E1klad\u016F a p\u0159\u00EDnos\u016F p\u0159echodu na IFRS v \u010Desk\u00FDch ve\u0159ejn\u011B obchodovan\u00FDch spole\u010Dnostech" . . "0"^^ . "GA402/08/0748" . . "2010-12-31+01:00"^^ . . . . "Two international conferences were organized under the auspices of the granted project. The conferences having the same leading theme \\%22World Accounting Harmonization: Cost and Benefits of IFRS Implementation in the Czech Republic and in Slovak Republic\\%22 took place in 2008 and 2010. Also a workshop \\%22IFRS Implementation in the Czech Republic\\%22 (one-day conference with invited discussants) w"@en . . . . . "International Financial Reporting standards (IFRS); IFRS Implementation in the Czech Republic; Accou"@en . . . . "2010-04-16+02:00"^^ . "Abstrakt: Zaveden\u00ED IFRS v EU se dotklo mnoha spole\u010Dnost\u00ED, a to jak u\u017Eivatel\u016F finan\u010Dn\u00EDch v\u00FDkaz\u016F, tak jejich p\u0159edkladatel\u016F. C\u00EDlem v\u00FDzkumu je zjistit, jak byl tento proces n\u00E1ro\u010Dn\u00FD s ohledem na financov\u00E1n\u00ED, \u00FAsil\u00ED, \u010Das a implicitn\u00ED n\u00E1klady v porovn\u00E1n\u00ED s u\u017Eitky, kter\u00E9 tento proces p\u0159inesl jako nap\u0159. snaz\u0161\u00ED p\u0159\u00EDstup ke kapit\u00E1lu, vylep\u0161en\u00ED intern\u00EDho v\u00FDkaznictv\u00ED, zefektivn\u011Bn\u00ED rozhodovac\u00EDch proces\u016F investor\u016F, a tedy obecn\u011B zv\u00FD\u0161en\u00ED relevance \u00FA\u010Detn\u00EDch informac\u00ED. V\u00FDsledkem anal\u00FDzy je sestaven\u00ED modelu, kter\u00FD budechopen predikovat n\u00E1klady a p\u0159\u00EDnosy pro spole\u010Dnosti, kter\u00E9 budou IFRS implementovat v budoucnosti obzvl\u00E1\u0161t\u011B s ohledem na SME. V\u00FDzkum je zalo\u017Een na empirick\u00FDch datech z\u00EDskan\u00FDch jak z ve\u0159ejn\u011B dostupn\u00FDch zdroj\u016F, tak zejm\u00E9na z informac\u00ED z\u00EDskan\u00FDch z dotazn\u00EDk\u016Fvypl\u0148ovan\u00FDch \u010Dleny v\u00FDzkumn\u00E9ho t\u00FDmu b\u011Bhem \u0159\u00EDzen\u00FDch pohovor\u016F. Obdobn\u00FD v\u00FDzkum dosud v \u010CR nebyl proveden." . .