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How Czech companies comply with the disclosure requirements of IAS 36

Jak české společnosti dodržují požadavky pro vykazování IAS 36

Pavel Huňáček

Český finanční a účetní časopis, 2019, vol. 2019, issue 4, 5-14

Abstract: This paper focuses on disclosure requirements relating to international accounting standard IAS 36 Impairment of assets. The focus of the analysis is, except mandatory disclosure, also on its potential impacts on market liquidity and investment decisions especially of smaller investors. The data analyzed in areas relating to information about impairment of goodwill, property, plant and equipment and investments in subsidiaries belongs to publicly traded companies on the Prague Stock Exchange from 2015-2017. The results of the investigation confirmed the continuation of historically found non-compliance with information obligations and identified this deficiency as one of the causes of the underdeveloped securities market.

Keywords: IAS 36; Impairment of Assets; Prague stock market; Snížení hodnoty aktiv; Burza cenných papírů Praha (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3

DOI: 10.18267/j.cfuc.536

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Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:4:id:536:p:5-14