Purpose The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or … relationships between account standards and the financial crisis. Practical implications Financial reporting standards setting a … relationships between bank performance and accounting and financial reporting standards in the context of the global economy. …

to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … Financial Reporting Standards provides higher quality and comparability of accounting information, it also provides higher costs … ways of regulating accounting in the world put pressure on accounting harmonization. International Financial Reporting …

(DAAC), but different to the tentative agenda decision of the International Financial Reporting Standards Interpretations …