IFRS adoption and its impact on multinational entities

Kamilla Kireeva

Master's thesis

Anotácia:

Implications of the IFRS transition in multinational companies – Empirical evidence from multinational companies The purpose of the future work is to study the theoretical foundations of the transition from national standards to international ones, the practice of applying several options for such a transition, consideration of the difficulties, differences and prospects for further accounting, as well as elucidating the effect of such a transition in terms of accounting indicators.

Abstract:

Implications of the IFRS transition in multinational companies – Empirical evidence from multinational companies The purpose of the future work is to study the theoretical foundations of the transition from national standards to international ones, the practice of applying several options for such a transition, consideration of the difficulties, differences and prospects for further accounting, as well as elucidating the effect of such a transition in terms of accounting indicators.

Kľúčové slová

Tranformation, IFRS transition, Multinational companies, Parallel accounting

Keywords

Parallel accounting, IFRS transition, Multinational companies, Tranformation

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 6. 1. 2023

Obhajoba závěrečné práce

• Obhajoba proběhla 31. 1. 2023
• Vedúci: David Procházka
• Oponent: Lenka Čiperová

Vysoká škola ekonomická v Praze

Master programme:
Finance and Accounting