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IFRS: Global Rules & Local Use
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
Anglo-American University - Personal Name
4th
9788090658509
NONE
CD-ROM
English
Anglo-American University
2016
Czech Repulic
166p
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