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How Czech companies comply with the disclosure requirements of IAS 36
[Jak české společnosti dodržují požadavky pro vykazování IAS 36]

Author

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  • Pavel Huňáček

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.

Suggested Citation

  • Pavel Huňáček, 2019. "How Czech companies comply with the disclosure requirements of IAS 36 [Jak české společnosti dodržují požadavky pro vykazování IAS 36]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 5-14.
    • Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:4:id:536:p:5-14
    DOI: 10.18267/j.cfuc.536
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    More about this item

    Keywords

    IAS 36; Impairment of Assets; Prague stock market; Snížení hodnoty aktiv; Burza cenných papírů Praha;
    All these keywords.

    JEL classification:

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

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