Adoption of IFRS/IAS impacting the companies
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Date
2008-12
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Mark
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Vysoké učení technické v Brně, Fakulta podnikatelská
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.
Description
Citation
Trendy ekonomiky a managementu. 2008, II, č. 3, s. 27-33. ISSN 1802-8527.
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/539-cislo3
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/539-cislo3
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Peer-reviewed
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en
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© Vysoké učení technické v Brně, Fakulta podnikatelská