C 2016

Economic and Political Implications of IFRS Adoption in the Czech Republic

JINDŘICHOVSKÁ, Irena a Dana KUBÍČKOVÁ

Základní údaje

Originální název

Economic and Political Implications of IFRS Adoption in the Czech Republic

Název česky

Economic and Political Implications of IFRS Adoption in the Czech Republic

Autoři

JINDŘICHOVSKÁ, Irena (203 Česká republika, garant, domácí) a Dana KUBÍČKOVÁ (203 Česká republika)

Vydání

1. vyd. Hershey, PA, Econpomic and Political Implicaitons of International Financial Reporting Standards, od s. 105-133, 29 s. Economics and Political Implications of International Financial Reporting Standards, 2016

Nakladatel

IGI Global

Další údaje

Jazyk

angličtina

Typ výsledku

Kapitola resp. kapitoly v odborné knize

Obor

50600 5.6 Political science

Stát vydavatele

Spojené státy

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Organizační jednotka

University College Prague – Vysoká škola mezinárodních vztahů a Vysoká škola hotelová a ekonomická s.r.o.

ISBN

978-1-4666-9876-5

Klíčová slova česky

IFRS

Klíčová slova anglicky

IFRS adoption; international operations; FDI; institutional factors;
Změněno: 16. 5. 2016 14:17, doc. Ing. Irena Jindřichovská, CSc.

Anotace

V originále

This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of small European transitional market, where local accounting standards were previously well developed and still play a major role in financial reporting mainly, however for local taxation puroses. Although there has been an observable increase in country's export, FDI and international trade since the beginning of 1990s, the direct impact IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, it is clear can be stated that adoption of IFRS gas contributed to greater cultivation of economic environment and fscilitated international operations. The IFRS adoption is highly prevalent but it is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in anz event required to report in IFRS.