@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},
	}