Český finanční a účetní časopis 2007(2):79-81 | DOI: 10.18267/j.cfuc.224

The Adoption of IAS in Europe

Jaroslava Roubíčková
Doc. Ing. Jaroslava Roubíčková, CSc.. - docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <roubicko@vse.cz >.

The introduction of International Financial Reporting Standards (IFRS) in the European Union (EU) is important event for accounting. In particular important are three themes: convergence, enforcement and research opportunities and difficulties presented by the move to IFRS in the EU.

Keywords: Introduction of IFRS; Convergence; Enforcement; Move to IFRS.
JEL classification: M41

Published: June 1, 2007  Show citation

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Roubíčková, J. (2007). The Adoption of IAS in Europe. Czech Financial and Accounting Journal, 2007(2), 79-81. doi: 10.18267/j.cfuc.224
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    References

    1. Begona, G. - Rees, W. (2005): The Adoption of IAS in Europe. European Accounting Review, 2005, roč. 14, č. 1, s. 95-99. Go to original source...
    2. Brown, P. - Tarca, A. (2005): A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. European Accounting Review, 2005, roč. 14, č. 1, s. 181-212. Go to original source...
    3. Shipper (2005): The introduction of International Accounting Standards in Europe: Implications for international convergence. European Accounting Review, 2005, roč. 14, č. 1, s. 101-126. Go to original source...
    4. Whittington (2005): The adoption of International Accounting Standards in the European Union. European Accounting Review, 2005, roč. 14, č. 1, s. 127-153. Go to original source...

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