APPLICABILITY OF IFRS IN THE PRACTICE OF CZECH SMES: INSIGHT OF CZECH ACCOUNTING PROFESSION REPRESENTATIVES
APPLICABILITY OF IFRS IN THE PRACTICE OF CZECH SMES: INSIGHT OF CZECH ACCOUNTING PROFESSION REPRESENTATIVES

Author(s): Jiří Strouhal
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: implementation; IFRS; IFRS for SMEs; accounting profession; Czech Republic; CEE countries;
Summary/Abstract: The originality of the paper also consists in offering insights of Czech accounting profession representatives onto the issues of IFRS/IFRS for SMEs implementation. There was employedan interpretive research design to provide deep, rich understanding and theoretical generalisation of approached field of research.

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