IFRs for SMEs: Challenge for emerging countries? Case of Czech Republic and Ukraine

Paseková, Marie; Müllerová, Libuše; Strouhal, Jiří; Čiževská, Ludmila

Title:

Author:

Paseková, Marie; Müllerová, Libuše; Strouhal, Jiří; Čiževská, Ludmila

Document type:

Peer-reviewed article (English)

Source document:

World Academy of Science, Engineering and Technology. 2010, vol. 42, p. 1677-1680

ISSN:

2010-376X (Sherpa/RoMEO, JCR)

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Abstract:

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.

Full text:

https://www.waset.org/journals/waset/v42/v42-263.pdf

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Citace článku v časopise:
PASEKOVÁ, Marie, Libuše MÜLLEROVÁ, Jiří STROUHAL a Ludmila ČIŽEVSKÁ. IFRs for SMEs: Challenge for emerging countries? Case of Czech Republic and Ukraine. World Academy of Science, Engineering and Technology [online]. 2010, vol. 42, s. 1677-1680. [cit. 2024-11-24]. ISSN 2010-376X. Dostupné z: https://www.waset.org/journals/waset/v42/v42-263.pdf.

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