can significantly improve the communication between business users and all their statements. Due to the globalization of … perspective of a globalized world. A comparative analysis between Czech accounting regulation and IFRS or IFRS for SMEs show the …

can significantly improve the communication between business users and all their statements. Due to the globalization of … perspective of a globalized world. A comparative analysis between Czech accounting regulation and IFRS or IFRS for SMEs show the …

The globalization and the expansion of markets, as well as the general progress in the technolo-gies available have … companies in the Czech Republic report under IFRS framework, while the non-listed companies still report under Czech accounting … difference in the identification and valuation of assets and liabilities in listed companies (which report under IFRS) and …

to IFRS and shows the evolution of main macroeconomic indicators of profitability and corporate taxation in the EU and …

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech … implementation of IFRS after 1989, when the economic transformation to market economy required adjustments in accounting regulation … impact and consequences and perceived benefits of adopting IFRS in accounting practices. In the recent years one can observe …

to IFRS and shows the evolution of main macroeconomic indicators of profitability and corporate taxation in the EU and …

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …

financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …

of the Czech accounting system from early nineties of last century till present time as a background for IFRS … implementation into Czech accounting system is an example of partial and incomplete implementation of IFRS into domestic accounting … rules based on different law presumption than under which are IFRS developed. Example of IAS 12 implementation into Czech …