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  • Číslo 03, ročník II
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Adoption of IFRS/IAS impacting the companies

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Date
2008-12
Author
Beranová, Michaela
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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
Persistent identifier
http://hdl.handle.net/11012/19995
Document type
Peer reviewed
Document version
Final PDF
Source
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
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  • Číslo 03, ročník II [12]
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