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Usage of International Financial Reporting Standards (IFRS) in Czech Small and Medium Entities (SMEs) - Is it really so rare?
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| dc.title | Usage of International Financial Reporting Standards (IFRS) in Czech Small and Medium Entities (SMEs) - Is it really so rare? | en |
| dc.contributor.author | Struhařová, Kateřina | |
| dc.relation.ispartof | Finance and Performance of Firms in Science, Education and Practice 2015 | |
| dc.identifier.isbn | 978-80-7454-482-8 | |
| dc.date.issued | 2015 | |
| dc.citation.spage | 1457 | |
| dc.citation.epage | 1471 | |
| dc.event.title | 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice | |
| dc.event.location | Zlín | |
| utb.event.state-en | Czech Republic | |
| utb.event.state-cs | Česká republika | |
| dc.event.sdate | 2015-04-23 | |
| dc.event.edate | 2015-04-24 | |
| dc.type | conferenceObject | |
| dc.language.iso | en | |
| dc.publisher | Univerzita Tomáše Bati ve Zlíně (UTB) | |
| dc.publisher | Tomas Bata University in Zlín | en |
| dc.relation.uri | https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf | |
| dc.subject | IFRS | en |
| dc.subject | SMEs | en |
| dc.subject | Czech Republic | en |
| dc.description.abstract | In this paper the usage of International financial reporting standards (IFRS) in Czech Small and medium entities (SMEs) is analyzed. Despite the past studies from the Czech Republic, the paper aims to show that there are some Czech SMEs that may benefit from usage of IFRS. Furthermore the cost/barriers and benefits of IFRS are analyzed, as well the reasons why selected companies do not plan to adopt IFRS as primary accounting system. IFRS for SMEs is also mentioned as possible way how to widespread IFRS in the Czech Republic. | en |
| utb.faculty | Faculty of Management and Economics | |
| dc.identifier.uri | http://hdl.handle.net/10563/1006503 | |
| utb.identifier.obdid | 43873764 | |
| utb.identifier.wok | 000374107300116 | |
| utb.source | d-wok | |
| dc.date.accessioned | 2016-07-26T14:58:40Z | |
| dc.date.available | 2016-07-26T14:58:40Z | |
| utb.contributor.internalauthor | Struhařová, Kateřina | |
| utb.fulltext.affiliation | Kateřina Struhařová Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 760 01 Zlín, Czech Republic Email: struharova@fame.utb.cz | |
| utb.fulltext.dates | - | |
| utb.fulltext.faculty | Faculty of Management and Economics |
