Publication detail

Adoption of IFRS/IAS impacting the Companies

BERANOVÁ, M.

Original Title

Adoption of IFRS/IAS impacting the Companies

Type

journal article - other

Language

English

Original 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.

Keywords

Accounting, Convergence, Corporate Governance, Financial Reporting, GAAP, IFRS/IAS, International Accounting

Authors

BERANOVÁ, M.

RIV year

2008

Released

30. 11. 2008

Publisher

Fakulta podnikatelská, Vysoké učení technické v Brně

Location

Brno

ISBN

1802-8527

Periodical

TRENDY EKONOMIKY A MANAGEMENTU

Year of study

2

Number

3

State

Czech Republic

Pages from

27

Pages to

33

Pages count

6

BibTex

@article{BUT48800,
  author="Michaela {Beranová}",
  title="Adoption of IFRS/IAS impacting the Companies",
  journal="TRENDY EKONOMIKY A MANAGEMENTU",
  year="2008",
  volume="2",
  number="3",
  pages="27--33",
  issn="1802-8527"
}