APLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY CZECH COMPANIES

被引：0

作者：

Brabec, Zdenek ^{[1
]}

机构：

[1] Tech Univ Liberec, Liberec, Czech Republic

来源：

HRADEC ECONOMIC DAYS 2014: ECONOMIC DEVELOPMENT AND MANAGEMENT OF REGIONS, PT IV | 2014年

关键词：

Czech accounting legislation; IFRS; legal form; ownership of a company;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

International Financial Reporting Standards (IFRS)(1) as a single set of understandable and enforceable accounting standards represents an important presumption for effective functioning of financial markets. This article analyses the use of IFRS by companies located in the Czech Republic. Firstly, the legal requirements for preparation of financial statements in the Czech Republic are summarized. A special emphasis is laid on the use of IFRS by companies in the Czech Republic. The analytical part of this article deals with the relationship between the use of IFRS and the size of a company, its legal form and its ownership. The data for this analysis were obtained with the help of a survey which took place in January and February 2013.

引用

页码：58 / +

页数：3

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