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The Adoption of IAS in Europe
[Přijmutí IAS v Evropě]

Author

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  • Jaroslava Roubíčková

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.

Suggested Citation

  • Jaroslava Roubíčková, 2007. "The Adoption of IAS in Europe [Přijmutí IAS v Evropě]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 79-81.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:2:id:224:p:79-81
    DOI: 10.18267/j.cfuc.224
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    References listed on IDEAS

    as
    1. Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 127-153.
    2. Philip Brown & Ann Tarca, 2005. "A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 181-212.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Introduction of IFRS; Convergence; Enforcement; Move to IFRS; Zavedení IFRS; Konvergence; Vymáhání; Přechod na IFRS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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