IAS/IFRS implementation in small and medium-sized enterprises in the Czech Republic
IAS/IFRS implementation in small and medium-sized enterprises in the Czech Republic

Summary/Abstract: The aim of this paper is to provide information regarding preparation for IAS/IFRS implementation in small and medium-sized enterprises in the Czech Republic and to identify measures necessary for solving this problem. The paper presents the main findings of surveys on the preparedness of enterprises for harmonization of accounting, which were carried out within the framework of a research project at Silesian University in Opava and School of Business Administration in Karviná. The aim of this research was to find information on experiences, approaches and attitudes of business entities in the Czech Republic towards harmonization of accounting.

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