PROBLEM OF THE TRANSITION FROM THE CZECH ACCOUNTING STANDARDS TO THE IAS/IFRS

被引：0

作者：

Krelinova, Veronika ^{[1
]}

Sebestikova, Viola ^{[1
]}

机构：

[1] Tech Univ Ostrava, VSB, Fac Econ, Ostrava 70121 1, Czech Republic

来源：

FINANCE AND THE PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE | 2011年

关键词：

Czech Accounting Standards; International Accounting Standards/International Financial Reporting Standards; Model of Multi-criteria Analysis of Variants; Variant; Criterion; Weight; Matrix; Utility;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

At a time when most of the small and medium-sized companies face no small competitive pressure due to ongoing economic crisis, it is obvious the question of how to maintain their market position or where to expand, and strengthened its market position? Because, in the expansion into foreign markets and maintaining the market position, is suitable to be presented not by local, but by internationally understandable statements, the paper is focused on the analysis of the problem of transition from the Czech Accounting Standards to the International Financial Reporting Standards in the selected company by using a model of multi-criteria analysis of variants.

引用

页码：507 / 515

页数：9

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