financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data … sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS … earnings measures hold a very prominent role in financial reporting. We provide evidence that the reporting of solely IFRS …

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … scientific ap-proach, a comprehensive literature review is performed. The research question is if the rules-based IFRS taxonomy …

of the Czech accounting system from early nineties of last century till present time as a background for IFRS … implementation into Czech accounting system is an example of partial and incomplete implementation of IFRS into domestic accounting … rules based on different law presumption than under which are IFRS developed. Example of IAS 12 implementation into Czech …

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …

This work is focused on the impact of IFRS adoption for tax purposes in the Czech tax collection in years 2007 - 2011 … of this work is to characterize the relationship between accounting profit or loss under IFRS and the income tax base and … to find out the impact of taxation under profit in accordance with IFRS to total tax collection. We try to answer the …