. The aim of the article is to analyse problem areas in reporting according to IFRS at SMEs in the Czech Republic and to … form. These requirements are met e.g. by International Financial Reporting Standards (IFRS) used mainly in Europe. Their … make economic decisions. The information disclosed according to full IFRS standards is sometimes too superfluous for users …

certain objectives concerning the external communication should be covered by IFRS together with accounting standards …

Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …

exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …

IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …

financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …