Kontaktujte nás | Jazyk: čeština English
Název: | IFRs for SMEs: Challenge for emerging countries? Case of Czech Republic and Ukraine | ||||||||||
Autor: | Paseková, Marie; Müllerová, Libuše; Strouhal, Jiří; Čiževská, Ludmila | ||||||||||
Typ dokumentu: | Recenzovaný odborný článek (English) | ||||||||||
Zdrojový dok.: | World Academy of Science, Engineering and Technology. 2010, vol. 42, p. 1677-1680 | ||||||||||
ISSN: | 2010-376X (Sherpa/RoMEO, JCR) | ||||||||||
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Abstrakt: | Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers. | ||||||||||
Plný text: | https://www.waset.org/journals/waset/v42/v42-263.pdf | ||||||||||
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