%0 Journal Article
	%A M. Paseková and  L. Müllerová and  J. Strouhal and  L. Chyzhevska
	%D 2010
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 42, 2010
	%T IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine
	%U https://publications.waset.org/pdf/6455
	%V 42
	%X 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.
	%P 1410 - 1413