The Adoption of IAS in Europe

Přijmutí IAS v Evropě

Jaroslava Roubíčková

Český finanční a účetní časopis, 2007, vol. 2007, issue 2, 79-81

Abstract: The introduction of International Financial Reporting Standards (IFRS) in the European Union (EU) is important event for accounting. In particular important are three themes: convergence, enforcement and research opportunities and difficulties presented by the move to IFRS in the EU.

Keywords: Introduction of IFRS; Convergence; Enforcement; Move to IFRS; Zavedení IFRS; Konvergence; Vymáhání; Přechod na IFRS (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.224

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