Commenced in January 2007
Paper Count: 1
Search results for: L. Müllerová
1 IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine
Authors: M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska
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.
Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine.Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1914