IFRs for SMEs: Challenge for emerging countries? Case of Czech Republic and Ukraine

Autor: Paseková, M., Müllerová, L., Strouhal, J., Lyudmyla Chyzhevska
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Zdroj: Scopus-Elsevier
World Academy of Science, Engineering and Technology
Tomas Bata University
Popis: 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.
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Databáze: OpenAIRE
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