Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 59-76
Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP). Both systems define the … continental European countries) exists, the January 1, 2005 transition to IFRS is thus presenting the Czech and European …