Ifrs Versus Cz Gaap: Influence of Construction Contracts on Financial Indicators

Ifrs Versus Cz Gaap: Influence of Construction Contracts on Financial Indicators

In 2009, 117 countries all over the world allowed to prepare financial statements according to International Financial Reporting Standards (IFRS) including the Czech Republic. Between Czech General Accepted Accounting Principles (CZ GAAP) and IFRS are some differences involving reporting of noncurre...

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Bibliographic Details
Main Author: Havlová Kristýna
Format: Article
Language:English
Published: Sciendo 2015-12-01
Series:International Journal of Entrepreneurial Knowledge
Subjects:
construction contracts
IFRS
Czech accounting legislation
financial reporting
financial indicators
Online Access:http://www.degruyter.com/view/j/ijek.2015.3.issue-2/ijek-2015-0017/ijek-2015-0017.xml?format=INT

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