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Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems
[Možnosti a rizika technologického řešení převodu českých účetních závěrek do IFRS]

Author

Listed:
  • Ladislav Mejzlík

Abstract

Article focuses on issues of the IFRS implementation into the Czech accounting and tax legislation. Main topic is possibilities and risks of the conversion methods used for translation of the financial statements based on Czech Accounting Standards (CAS) to financial statements which follow the IFRS by accounting information systems. At the end of the article are mentioned the main requirements differences between Czech Accounting Standards (CAS) and IFRS. Conclusions of the article summarize the IFRS implementation impact on performance reporting, financial position and management of the company generally.

Suggested Citation

  • Ladislav Mejzlík, 2006. "Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems [Možnosti a rizika technologického řešení převodu českých účetních závěrek do ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(1), pages 84-98.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:1:id:128:p:84-98
    DOI: 10.18267/j.cfuc.128
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    More about this item

    Keywords

    IFRS implementation; translation of the financial statements; accounting information systems; Implementace IFRS; Konverze účetních závěrek; Účetní informační systémy;
    All these keywords.

    JEL classification:

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

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