Adoption of IFRS/IAS impacting the companies
| dc.contributor.author | Beranová, Michaela | |
| dc.coverage.issue | 3 | cs |
| dc.coverage.volume | II | cs |
| dc.date.accessioned | 2013-09-24T08:54:11Z | |
| dc.date.available | 2013-09-24T08:54:11Z | |
| dc.date.issued | 2008-12 | cs |
| dc.description.abstract | Last years have ushered in some great changes in the financial reporting. Those changes are mostly a reaction to cases of Enron, WorldCom, and the others. The article is based on the author’s secondary research on current and possible future impacts of the IFRS/IAS on companies. Application of the IFRS/IAS on financial statements preparation in companies is concurrent to use of national GAAP in some countries. The example of Czech Republic is quite typical in such a point of view. It is obvious that impacts of the IFRS/IAS implementation in firms are grater in these countries. | en |
| dc.format | text | cs |
| dc.format.extent | 27-33 | cs |
| dc.format.mimetype | application/pdf | en |
| dc.identifier.citation | Trendy ekonomiky a managementu. 2008, II, č. 3, s. 27-33. ISSN 1802-8527. | cs |
| dc.identifier.issn | 1802-8527 | |
| dc.identifier.uri | http://hdl.handle.net/11012/19995 | |
| dc.language.iso | en | cs |
| dc.publisher | Vysoké učení technické v Brně, Fakulta podnikatelská | cs |
| dc.relation.ispartof | Trendy ekonomiky a managementu | cs |
| dc.relation.uri | http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/539-cislo3 | cs |
| dc.rights | © Vysoké učení technické v Brně, Fakulta podnikatelská | cs |
| dc.rights.access | openAccess | en |
| dc.subject | Accounting | cs |
| dc.subject | Convergence | cs |
| dc.subject | Corporate Governance | cs |
| dc.subject | Financial Reporting | cs |
| dc.subject | GAAP | cs |
| dc.subject | IFRS/IAS | cs |
| dc.subject | International Accounting | cs |
| dc.title | Adoption of IFRS/IAS impacting the companies | cs |
| dc.type.driver | article | en |
| dc.type.status | Peer-reviewed | en |
| dc.type.version | publishedVersion | en |
| eprints.affiliatedInstitution.faculty | Fakulta podnikatelská | cs |