IFRs for SMEs: Challenge for emerging countries? Case of Czech Republic and Ukraine

Paseková, Marie; Müllerová, Libuše; Strouhal, Jiří; Čiževská, Ludmila

dc.title	IFRs for SMEs: Challenge for emerging countries? Case of Czech Republic and Ukraine	en
dc.contributor.author	Paseková, Marie
dc.contributor.author	Müllerová, Libuše
dc.contributor.author	Strouhal, Jiří
dc.contributor.author	Čiževská, Ludmila
dc.relation.ispartof	World Academy of Science, Engineering and Technology
dc.identifier.issn	2010-376X Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued	2010
utb.relation.volume	42
dc.citation.spage	1677
dc.citation.epage	1680
dc.type	article
dc.language.iso	en
dc.publisher	World Academy of Science, Engineering and Technology (WASET)	en
dc.relation.uri	https://www.waset.org/journals/waset/v42/v42-263.pdf
dc.subject	Czech Republic	en
dc.subject	International financial reporting standards (IFRS)	en
dc.subject	Small and medium-sized enterprises (SMEs)	en
dc.subject	Ukraine	en
dc.description.abstract	Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1003069
utb.identifier.obdid	43868267
utb.identifier.scopus	2-s2.0-84871287942
utb.source	j-scopus
dc.date.accessioned	2013-01-01T22:30:01Z
dc.date.available	2013-01-01T22:30:01Z
dc.rights	Attribution-NonCommercial-NoDerivs 3.0 Unported
dc.rights.uri	https://creativecommons.org/licenses/by-nc-nd/3.0/
dc.rights.access	openAccess
utb.contributor.internalauthor	Paseková, Marie
utb.fulltext.affiliation	M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska Marie Paseková is with the Faculty of Management and Economics, Tomas Bata University in Zlin, 760 01 Zlin, Czech Republic (corresponding author to provide phone: 420-576 032 404; fax: 420-576 032 402; e-mail: pasekova@ fame.utb.cz). Libuše Mullerová is with the Faculty of Finance and Accounting, University of Economics in Prague, 130 67 Prague, Czech Republic (e-mail: muller@vse.cz). Jiří Strouhal is with the Faculty of Finance and Accounting, University of Economics in Prague, 130 67 Prague, Czech Republic (e-mail:strouhal@vse.cz). Ludmila Chyzhevska is with the Faculty of Accounting and Finance, Zhytomyr State Technical University, Zhytomyr, Chernyahovskogo 103, 10005 Zhytomyr, Ukraine (e-mail: chizhev@ztu.edu.ua)
utb.fulltext.dates	-
utb.fulltext.sponsorship	This paper is one of the research outputs of projects GA402/09/0225 ‘IAS/IFRS Usage in Small and Mediumsized Enterprises and its Influence on Performance Measurement’ and GA402/08/P024 ‘Analysis of Valuation and Reporting of Financial Securities by Listed and NonListed Companies in Czech Republic’ registered at Czech Science Foundation (GAČR).
utb.fulltext.projects	GAČR GA402/09/0225
utb.fulltext.projects	GAČR GA402/08/P024
utb.fulltext.faculty	Faculty of Management and Economics
utb.fulltext.ou	-