Publication details
Aktuální změny Mezinárodních standardů účetního výkaznictví
| Title in English | Update of International Financial Reporting Standards |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | Evropské finanční systémy 2009 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Accounting; International Financial Reporting Standard; Updating |
| Description | Current alternation of the International Financial Reporting Standards advance towards the demand for creating of the high-quality set of worldwide financial standards. Amendments taking effect by 2009 relate to the IAS 1, IAS 23 and IFRS 3 standards. A new IFRS 8 standard was developed and this substitutes the IAS 14 standard. The purpose of the article is to grant the abstract of the most important standard updates for 2009. This report has been provided as one of the outputs of the Czech Science Foundation project 402/09/0225, IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement. |
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