@article{(Open Science Index):https://publications.waset.org/pdf/6455, title = {IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine}, author = {M. Paseková and L. Müllerová and J. Strouhal and L. Chyzhevska}, country = {}, institution = {}, 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.}, journal = {International Journal of Economics and Management Engineering}, volume = {4}, number = {6}, year = {2010}, pages = {1410 - 1413}, ee = {https://publications.waset.org/pdf/6455}, url = {https://publications.waset.org/vol/42}, bibsource = {https://publications.waset.org/}, issn = {eISSN: 1307-6892}, publisher = {World Academy of Science, Engineering and Technology}, index = {Open Science Index 42, 2010}, }