Detail publikace

Adoption of IFRS/IAS impacting the Companies

BERANOVÁ, M.

Originální název

Adoption of IFRS/IAS impacting the Companies

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

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

Autoři

BERANOVÁ, M.

Rok RIV

2008

Vydáno

30. 11. 2008

Nakladatel

Fakulta podnikatelská, Vysoké učení technické v Brně

Místo

Brno

ISSN

1802-8527

Periodikum

TRENDY EKONOMIKY A MANAGEMENTU

Ročník

2

Číslo

3

Stát

Česká republika

Strany od

27

Strany do

33

Strany počet

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"
}