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

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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 http://creativecommons.org/licenses/by-nc-nd/3.0/
dc.rights.access openAccess
utb.contributor.internalauthor Paseková, Marie
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