Valášková, Mariana - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 106-119
is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison … of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations … process different from that legislative. Inspiration can be found in the IFRS due process. …