352-361

• Strouhal, Jiři

During last decades financial accounting faces the shift of financial reporting paradigms fromhistorical costs accounting towards fair value concept. The most visible item of this change is reporting forfinancial instruments, particularly for financial derivatives.The research presents the particular approach of the analyzed area, namely identifying the particularities ofreporting for financial instruments in correspondence to IFRS, through both theoretical description andempirical analysis, and continuously linking the findings to the actual knowledge stage and theories developedin the field. The results show a high level of similarity between Czech accounting principles and IFRS forreporting of financial instruments.

• Economics and Business

• Οικονομία
• Financial management
• Economics

financial instruments, financial reporting, IFRS (International Financial Reporting Standards), Czech Republic, historical costs accounting, fair value accounting

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