professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a … country with significant differences from the profile that best suits application of IFRS. We explicitly test Hofstede …

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. …

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 …

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … between IFRS and U.S. GAAP, namely to move IAS 38 in the direction of U.S. GAAP and to forbid any capitalisation of …

to IFRS and shows the evolution of main macroeconomic indicators of profitability and corporate taxation in the EU and …

The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by … way companies preparing financial statements under the IFRS shall reflect the IFRS based figures in their income tax … identified, if the eligibility of the IFRS as a tax base is ruminated on. Three issues are already assessed with the reference to …

determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …

When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by … financial statements, including the Tax Administration, IRS. Since 2009, taxpayers in the U.S. are allowed to use IFRS as a … GAAP to IFRS, outlining activities such as education of field agents, technical analysis of the potential impact of changes …

In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were … IASB. An adoption of the new standards has raised lots of questions whether a scope of a consolidation will be changed … this analysis the paper discussed an issue if a change of control concept in the IFRS can affect a use of the Common …