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Can a New Concept of Control under IFRS Have an Impact on a CCCTB?
CCCTB Concept of Control IFRS Income Taxation
2016/1/27
In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period ...
Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#
Development Financial reporting IFRS Research
2016/1/27
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
Brain drain/gain Foreign direct investments IFRS adoption Migration
2016/1/27
The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent c...
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
2016/1/27
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
IFRS解释委员会宣布2014年度委员任命
IFRS解释委员会 2014年度 财务
2014/8/26
2014年5月12日，国际会计准则理事会（IASB）的监督机构——国际财务报告准则基金会（IFRS Foundation）受托人宣布了国际财务报告准则解释委员会（以下简称“解释委员会”）的任命和连任情况。