Global Rules & Local Use Anglo-American University Primary Author mixed material bibliography Czech Repulic Anglo-American University 2016 monographic 4th en English

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166p This edition special attention has been given to IFRS implementation from several perspectives through the lens of ten years’ experience in different cultural conditions, as well as changes introduced through the latest EU directives. Ten years after implementation of IFRS as an obligatory form of financial reporting for financial markets, recognition of new dimensions to financial reporting harmonization, and a new series of issues – such as the true effects of the IFRS adoption, the role of cultural dynamics in the process of accounting harmonization, costs and benefits of IFRS adoption, impact of IFRS on internal corporate information systems and other related issues – has been triggered. Experience with IFRS implementation in different cultural environments has generated new research questions focusing on cultural and historical conditions, national accounting procedures and practical applications. National characteristics determine scope and form of new standard practical solutions. New trends in various economic environments and new informational needs of business shareholders have exposed new issues in financial reporting, e.g. human capital reporting or environmental reporting. These processes have focused attention on the roles of audits, ethical norms, shadow economics and/or professional education. These questions are the topics of accepted contributions presented at the conference sections. In summary, contributions presented at the conference provide an interesting overview of the current state and current issues in financial and integrated reporting, harmonization of the IFRS adoption and effects of EU directive implementation in the context of national accounting standards. We believe that the collection of conference contributions will promote the dissemination of Accounting NONE9788090658509 Podomoro University Digital Library PROC.AKT.035 My Library IFRS.png.png 2637 2017-10-05 14:11:47 2017-10-10 10:48:13 machine generated