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@inbook{16308, author = {Jindřichovská, Irena and Kubíčková, Dana}, address = {Hershey, PA}, booktitle = {Econpomic and Political Implicaitons of International Financial Reporting Standards}, edition = {1}, editor = {Uchenna, Nnadi, Tanna, Iyoha}, keywords = {IFRS adoption; international operations; FDI; institutional factors;}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Hershey, PA}, isbn = {978-1-4666-9876-5}, pages = {105-133}, publisher = {IGI Global}, title = {Economic and Political Implications of IFRS Adoption in the Czech Republic}, year = {2016} }
TY - CHAP ID - 16308 AU - Jindřichovská, Irena - Kubíčková, Dana PY - 2016 TI - Economic and Political Implications of IFRS Adoption in the Czech Republic VL - Economics and Political Implications of International Financial Reporting Standards PB - IGI Global CY - Hershey, PA SN - 9781466698765 KW - IFRS adoption KW - international operations KW - FDI KW - institutional factors; N2 - 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. ER -
JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. Economic and Political Implications of IFRS Adoption in the Czech Republic. In Uchenna, Nnadi, Tanna, Iyoha. \textit{Econpomic and Political Implicaitons of International Financial Reporting Standards}. 1st ed. Hershey, PA: IGI Global, 2016, p.~105-133. Economics and Political Implications of International Financial Reporting Standards. ISBN~978-1-4666-9876-5.
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