IFRS adoption and its impact on multinational entities

Thesis title: IFRS adoption and its impact on multinational entities
Author: Kireeva, Kamilla
Thesis type: Diploma thesis
Supervisor: Procházka, David
Opponents: Čiperová, Lenka
Thesis language: English
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.
Keywords: Parallel accounting; IFRS transition; Multinational companies; Tranformation
Thesis title: IFRS adoption and its impact on multinational entities
Author: Kireeva, Kamilla
Thesis type: Diplomová práce
Supervisor: Procházka, David
Opponents: Čiperová, Lenka
Thesis language: English
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.
Keywords: Tranformation; IFRS transition; Multinational companies; Parallel accounting

Information about study

Study programme: Finance and Accounting
Type of study programme: Magisterský studijní program
Assigned degree: Ing.
Institutions assigning academic degree: Vysoká škola ekonomická v Praze
Faculty: Faculty of Finance and Accounting
Department: Faculty of Finance and Accounting

Information on submission and defense

Date of assignment: 15. 6. 2022
Date of submission: 6. 1. 2023
Date of defense: 31. 1. 2023
Identifier in the InSIS system: https://insis.vse.cz/zp/80916/podrobnosti

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