Details about Hana Bohušová

Access statistics for papers by Hana Bohušová.

Last updated 2025-04-24. Update your information in the RePEc Author Service.

Short-id: pbo557

Working Papers

2012

1. IFRS for SMEs: What will the implementation of IFRS for SME bring for timber industry?
   MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics

Journal Articles

2025

1. Impact of Non-Financial Reporting Directive in Energy Industry: Case of Czech Republic
   Central European Business Review, 2025, 2025, (1), 1-18

2020

2. Financial reporting quality: the case of Czech and German listed companies
   International Journal of Monetary Economics and Finance, 2020, 13, (3), 235-243

2019

3. Deferred tax for tax planning in the Czech agricultural companies
   Agricultural Economics, 2019, 65, (8), 349-358

2018

4. Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech Republic
   Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018, 66, (2), 431-439

2017

5. Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
   Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, 65, (1), 327-337
6. Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System
   Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, 65, (6), 1917-1924
7. Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case
   European Financial and Accounting Journal, 2017, 2017, (1), 35-50 View citations (1)
8. Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
   Agricultural Economics, 2017, 63, (2), 53-64 View citations (1)

2015

9. Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?
   Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015, 63, (2), 507-514

2013

10. The evaluation of new methodological approaches to lease reporting on the side of lessor
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, 61, (4), 881-891
11. What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
    (Co by pro zemědělské podniky znamenala implementace IFRS pro SME?)
    Acta Universitatis Bohemiae Meridionalis, 2013, 16, (1), 89-100

2012

12. Biological assets reporting: Is the increase in value caused by the biological transformation revenue?
    Agricultural Economics, 2012, 58, (11), 520-532 View citations (4)
13. Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, 60, (7), 345-358
14. In what ways are countries which have already adopted IFRS for SMEs different
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, 60, (2), 37-44

2011

15. General approach to the IFRS and US GAAP convergence
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011, 59, (4), 27-36
16. The implementation of the IFRS for SME in the EU
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011, 59, (2), 43-50
17. What does the implementation of IFRS for SMEs bring for agricultural enterprises?
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011, 59, (7), 81-90 View citations (3)

2008

18. Construction contract revenue recording comparison
    (Komparace zachycování výnosů v České republice a podle IAS/IFRS)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008, 56, (3), 241-250

2007

19. The possible ways to IFRS (International Financial Reporting Standards) for SME (Small and Medium sized Entities) development
    (Možnosti harmonizace účetního výkaznictví pro malé a střední podniky)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007, 55, (6), 17-26
20. The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies
    (Struktura odložené daně z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerčních pojišťoven)
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007, 55, (3), 143-156

Chapters

2024

1. Quality of IFRS Reporting: Developed, Transitional, and Developing Economies
   Springer