Jindrichovska, Irena; Kubickova, Dana; Kocmanova, Sarka - In: Journal of accounting & 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 … implementation of IFRS after 1989, when the economic transformation to market economy required adjustments in accounting regulation … impact and consequences and perceived benefits of adopting IFRS in accounting practices. In the recent years one can observe …
