Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs

Article Czech OPEN
David Procházka (2016)
  • Publisher: University of Economics Prague
  • Journal: Acta Oeconomica Pragensia (issn: 0572-3043, eissn: 1804-2112)
  • Related identifiers: doi: 10.18267/j.aop.528
  • Subject: IFRS; mandatory | voluntary and forced adoption; Czech private companies; conversion of financial statements | IFRS | mandatory | voluntary and forced adoption | Czech private companies | conversion of financial statements | Finance | HG1-9999 | Economic theory. Demography | HB1-3840

The paper deals with the effects of IFRS adoption by a specific group of companies. It focuses on the so-called forced IFRS adopters, which are such private (non-listed) companies that (a) are forced to adopt the IFRS (because their parent prepares IFRS consolidated sta... View more
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