Jindrichovska, Irena; Kubickova, Dana; Kocmanova, Sarka - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 198-235
This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...