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Hana Bohušová
(Hana Bohusova)

Personal Details

First Name:Hana
Middle Name:
Last Name:Bohusova
Suffix:
RePEc Short-ID:pbo557
[This author has chosen not to make the email address public]
Zemědělská 1 613 00 Brno Czech Republic
+420545132305

Affiliation

Provozně ekonomická fakulta
Mendelova Univerzita v Brnĕ

Brno, Czech Republic
http://www.pef.mendelu.cz/
RePEc:edi:femencz (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers


    repec:men:wpaper:27_2012 is not listed on IDEAS

Articles

  1. Hana Bohušová & Patrik Svoboda & Veronika Linhartová & Renata Skýpalová, 2025. "Impact of Non-Financial Reporting Directive in Energy Industry: Case of Czech Republic," Central European Business Review, Prague University of Economics and Business, vol. 2025(1), pages 1-18.
  2. Patrik Svoboda & Barbora Poskočilová & Hana Bohušová, 2020. "Financial reporting quality: the case of Czech and German listed companies," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 13(3), pages 235-243.
  3. Hana Bohušová & Patrik Svoboda & Lucie Semerádová, 2019. "Deferred tax for tax planning in the Czech agricultural companies," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 65(8), pages 349-358.
  4. Hana Bohušová & Patrik Svoboda, 2018. "Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(2), pages 431-439.
  5. Petr Habanec & Hana Bohušová, 2017. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1917-1924.
  6. Hana BOHUSOVA & Patrik SVOBODA, 2017. "Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 63(2), pages 53-64.
  7. Veronika Solilová & Danuše Nerudová & Hana Bohušová & Patrik Svoboda, 2017. "Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(1), pages 35-50.
  8. Patrik Svoboda & Hana Bohušová, 2017. "Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(1), pages 327-337.
  9. Hana Bohušová, 2015. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 507-514.
  10. Hana Bohušová & Patrik Svoboda, 2013. "The evaluation of new methodological approaches to lease reporting on the side of lessor," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(4), pages 881-891.
  11. Hana Bohušová & Patrik Svoboda, 2013. "What will the Implementation of IFRS for SME bring for Agricultural Enterprises? [Co by pro zemědělské podniky znamenala implementace IFRS pro SME?]," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, vol. 16(1), pages 89-100.
  12. Hana BOHUŠOVÁ & Patrik SVOBODA & Danuše NERUDOVÁ, 2012. "Biological assets reporting: Is the increase in value caused by the biological transformation revenue?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(11), pages 520-532.
  13. Hana Bohušová & Veronika Blašková, 2012. "In what ways are countries which have already adopted IFRS for SMEs different," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 37-44.
  14. Patrik Svoboda & Hana Bohušová, 2012. "Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 345-358.
  15. Hana Bohušová & Patrik Svoboda, 2011. "What does the implementation of IFRS for SMEs bring for agricultural enterprises?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 81-90.
  16. Hana Bohušová, 2011. "General approach to the IFRS and US GAAP convergence," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(4), pages 27-36.
  17. Hana Bohušová, 2011. "The implementation of the IFRS for SME in the EU," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(2), pages 43-50.
  18. Hana Bohušová, 2008. "Construction contract revenue recording comparison [Komparace zachycování výnosů v České republice a podle IAS/IFRS]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 56(3), pages 241-250.
  19. Hana Bohušová, 2007. "The possible ways to IFRS (International Financial Reporting Standards) for SME (Small and Medium sized Entities) development [Možnosti harmonizace účetního výkaznictví pro malé a střední podniky]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 55(6), pages 17-26.
  20. Hana Bohušová & Eva Vávrová, 2007. "The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies [Struktura odložené daně z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerč," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 55(3), pages 143-156.

Chapters

  1. Patrik Svoboda & Hana Bohušová, 2024. "Quality of IFRS Reporting: Developed, Transitional, and Developing Economies," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Applied Economic Research and Trends, chapter 0, pages 321-335, Springer.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

    Sorry, no citations of working papers recorded.

Articles

  1. Hana BOHUSOVA & Patrik SVOBODA, 2017. "Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 63(2), pages 53-64.

    Cited by:

    1. Toušek, Zdeněk & Hinke, Jana & Gregor, Barbora & Prokop, Martin, . "Does Biological Assets´ Tangibility Matter from the Profitability and Cost of Debt Perspective for Agricultural Firms?," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 17(2).

  2. Veronika Solilová & Danuše Nerudová & Hana Bohušová & Patrik Svoboda, 2017. "Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(1), pages 35-50.

    Cited by:

    1. Natasha Makanaka Mapiye & Wadesango Newman & Lovemore Sitsha, 2024. "Challenges and Implications of Applying the Zimbabwean Domestic Transfer Pricing Rules on SMES: A Case Study of SMEs in Harare," Journal of Economic and Social Development, Clinical Journals Press, vol. 11(01), pages 01-20.

  3. Hana BOHUŠOVÁ & Patrik SVOBODA & Danuše NERUDOVÁ, 2012. "Biological assets reporting: Is the increase in value caused by the biological transformation revenue?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(11), pages 520-532.

    Cited by:

    1. Nur Naimah Mohamed & Nurshuhada Mohamed, 2026. "Assessment of Accounting Methods Practiced by Malaysian Public Listed Companies in Agriculture Sector," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(1), pages 1056-1066, January.
    2. Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    3. Saverio BOZZOLAN & Enrico LAGHI & Marco MATTEI, 2016. "Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(4), pages 160-166.
    4. Biljon, Marilene van & Scott, Deon, 2019. "The importance of biological asset disclosures to the relevant user groups," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 58(2), March.

  4. Hana Bohušová & Patrik Svoboda, 2011. "What does the implementation of IFRS for SMEs bring for agricultural enterprises?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 81-90.

    Cited by:

    1. Jan SIROKY & Jirina KRAJCOVA & Jana HAKALOVA, 2016. "The taxation of agricultural land with the use of multi-criteria analysis," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(5), pages 197-204.
    2. Vincent Opeyemi Abraham & Mahmood Omeiza Adeiza, 2020. "Adoption of IFRSs by SMEs in Sokoto State, Nigeria: Issues, Challenges and Prospects," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(6), pages 174-180, June.
    3. Hinke, J. & Stárová, M., . "Application Possibilities and Consequences of Biological Assets and Agricultural Produce Reporting in Accordance with IFRS Principles in the Czech Republic," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 5(4), pages 1-13.

Chapters

    Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 1 paper announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (1) 2012-09-09
  2. NEP-AGR: Agricultural Economics (1) 2012-09-09
  3. NEP-SBM: Small Business Management (1) 2012-09-09

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