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Conversion Czech financial statements into IFRS

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dc.title Conversion Czech financial statements into IFRS en
dc.contributor.author Šteker, Karel
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2013
dc.identifier.isbn 978-80-7454-246-6
dc.date.issued 2013
dc.citation.spage 771
dc.citation.epage 781
dc.event.title 6th International Scientific Conference on Finance and the 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 2013-04-25
dc.event.edate 2013-04-26
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/sbornik/proceedings2013.pdf
dc.subject accounting en
dc.subject harmonization en
dc.subject financial statements en
dc.subject conversion en
dc.subject international financial reporting standards (IFRS) en
dc.description.abstract The aim of this paper is to explain the process of conversion Czech financial statements into International Financial Reporting Standards (IFRS). The harmonization in European Union and significant differences between IFRS and Czech accounting legislation are summarized at the beginning of this paper and then the separate step of conversion financial statements is described. At the end of the paper the practical issues in the conversion into IFRS are discussed. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003670
utb.identifier.obdid 43870578
utb.identifier.wok 000329435800065
utb.source d-wok
dc.date.accessioned 2014-02-12T16:16:03Z
dc.date.available 2014-02-12T16:16:03Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Šteker, Karel
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