References
- Accounting Act (561/1991 Col.) as amended.
- Decree 500/2002 Sb. For entrepreneurs.
- Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.
- Explanatory memorandum (důvodová zpráva). (2015). Retrieved from http://www.google.cz/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0ahUKEwj2msbLxI3NAhUKthQKHW2uD_4QFggbMAA&url=http%3A%2F%2Fwww.kacr.cz%2Ffile%2F2014%2Fd-cj1788-21082014-219939608-1-duvodova-zprava-vpr.doc&usg=AFQjCNHLHTgQz9GMQzTTNF8QiLPQc0Wj5A&bvm=bv.123664746,d.d24.
- Jindrichovska, I., & Kubickova, D. (2015). Czech accounting academia and practice: Historical roots and current issues. Journal of Accounting and Management Information Systems, 14(2), 328–361.
- Jindrichovska, I., Kubickova, D., & Kocmanova, S. (2014). The development of accounting and application of IFRS in the Czech Republic. Journal of Accounting and Management Information Systems, 13(2), 198–235.
- Jindrichovska, I., & Kubickova, D. (2016). Economic and political implications of IFRS adoption in the Czech Republic. In E. Uchenna, M. Nnadi, S. Tanna, & F. Iyoha (Eds.), Economics and political implications of international financial reporting standards (pp. 105–132). 417 p. Hershey, PA: IGI Global (USA).
- Mullerova, L., Pasekova, M., & Kubickova, D. (2010). Analysis of differences in reporting according to IFRS in SMEs in the Czech Republic and its influence on performance. ACTA VŠFS, 4(2), 106–125.
- National accounting board (NAB). Retrieved from https://nur.cz.
- PriceWaterhouseCoopers: IFRS and Czech GAAP-Similarities and Differences. Retrieved from https://www.pwc.com/cz/en/ucetnictvi/ifrs-publikace/ifrs-and-cz-gaap-similarities-differences.pdf [Online2016-05-12].
- Prochazka, D. (2015). Unintended effects of the IFRS adoption: The case of forced adopters in the Czech Republic In Proceedings of the conference TARC 2015, University of Lodz, Poland, on 8 October. Retrieved from https://webhosting.vse.cz/prochazd/media/Materialy/RUZNE/Konference/15-10-08_TARC.pdf. [Online 2016-05-07].
- Zarova, M., & Mejzlik, L. (2009). Have IFRS positive impact on the regulatory accounting systems in continental European countries? European Financial and Accounting Journal, 2009(1), 5–24. doi: 10.18267/j.efaj.60
- Zarova, M., Prochazka, D., & Roe, J. (2010). Financial reporting and management in Central and Eastern Europe. Praha: Nakladatelstvi Oeconomica.