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Usage of International Financial Reporting Standards (IFRS) in Czech Small and Medium Entities (SMEs) - Is it Really So Rare?

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dc.title Usage of International Financial Reporting Standards (IFRS) in Czech Small and Medium Entities (SMEs) - Is it Really So Rare? en
dc.contributor.author Struhařová, Kateřina
dc.relation.ispartof Finance and Performance of Firms in Science, Education and Practice 2015
dc.identifier.isbn 978-80-7454-482-8
dc.date.issued 2015
dc.citation.spage 1457
dc.citation.epage 1471
dc.event.title 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2015-04-23
dc.event.edate 2015-04-24
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB)
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/konference/sbornik2015.pdf
dc.subject IFRS en
dc.subject SMEs en
dc.subject Czech Republic en
dc.description.abstract In this paper the usage of International financial reporting standards (IFRS) in Czech Small and medium entities (SMEs) is analyzed. Despite the past studies from the Czech Republic, the paper aims to show that there are some Czech SMEs that may benefit from usage of IFRS. Furthermore the cost/barriers and benefits of IFRS are analyzed, as well the reasons why selected companies do not plan to adopt IFRS as primary accounting system. IFRS for SMEs is also mentioned as possible way how to widespread IFRS in the Czech Republic. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006503
utb.identifier.obdid 43873764
utb.identifier.wok 000374107300116
utb.source d-wok
dc.date.accessioned 2016-07-26T14:58:40Z
dc.date.available 2016-07-26T14:58:40Z
utb.contributor.internalauthor Struhařová, Kateřina
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