• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议> >Readiness for the Voluntary Adoption of the IFRS by Non-Listed Companies: A Czech Perspective
【24h】

Readiness for the Voluntary Adoption of the IFRS by Non-Listed Companies: A Czech Perspective

机译：非上市公司自愿采用国际财务报告准则的准备情况：捷克的观点

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

EU Regulation No. 1606/2002 obliges companies listed on the EU stock exchanges to prepare consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS). Many Czech companies are under control of foreign companies (listed on EU capital markets). As the voluntary application of IFRS was not allowed until 2010, Czech companies prepared financial statements according to Czech legislative for statutory purposes. However, for consolidation purposes, they had to provide parent companies with financial statements prepared in compliance with IFRS. Starting from 2011, selected companies can opt to prepare statutory financial statements based on the IFRS voluntarily. The paper evaluates readiness of Czech companies for such a shift.
机译：欧盟第1606/2002号法规规定，在欧盟证券交易所上市的公司必须按照国际财务报告准则（IFRS）编制合并财务报表。许多捷克公司受到外国公司（在欧盟资本市场上市）的控制。由于IFRS直到2010年才允许自愿采用IFRS，因此捷克公司根据捷克法律的法定要求编制了财务报表。但是，出于合并目的，他们必须向母公司提供按照IFRS编制的财务报表。从2011年开始，部分公司可以选择根据IFRS自愿编制法定财务报表。本文评估了捷克公司为这种转变做好准备的能力。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号