The IFRS Assessment by Publicly Traded Companies

Simona Tuzarová () and Ladislav Mejzlík ()
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Simona Tuzarová: University of Economics, Prague
Ladislav Mejzlík: University of Economics, Prague

A chapter in The Impact of Globalization on International Finance and Accounting, 2018, pp 341-346 from Springer

Abstract: Abstract Because the Czech Republic adopted the IFRS for the individual reporting publicly traded companies as well as other companies which are a part of the consolidation under the IFRS, this fact offers the adoption of the IFRS also for taxation supported by the existence of the CCCTB and its possible future acceptance in the EU. The main goal of this paper is to show the research results obtained by a survey made between publicly traded companies in the Czech Republic. This research is based on the IFRS adoption by the companies – a way of the IFRS integration into a company information software, advantages and disadvantages of their adoption, problems in using of these standards, and an attitude of companies to the tax base calculation under the Czech accounting principles instead of the IFRS, which are applied in the individual financial reporting.

Keywords: IFRS; Czech GAAP; Taxation; CCCTB (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68762-9_37

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DOI: 10.1007/978-3-319-68762-9_37

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