European groups during the transition to IAS/IFRS standards? Motivation- 2005 was the year of the changeover to international … choice of permanent options retained during the first application of the IAS/IFRS standards which constitutes a commitment … options adopted by the European groups during the transition to the IAS/IFRS standards. Idea- The purpose of this article is …

income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of … sustainable value or not. In order to achieve the objective of harmonization, the European Union adopted the IAS/IFRS developed by … view the IAS/IFRS financial statements should be accompanied by the social balance. It becomes crucial to complete the set …

accounting legislation in force in the general definition of Czech Republic earnings under international accounting standards IAS/IFRS … accounting standards IAS/IFRS in comparison with the national accounting legislation Czech Republic. …

(faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is … listed companies of fifteen European countries that adopted IAS/IFRS mandatorily. The time horizon is 10 years, from 2000 … does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country …