Lenka Krupová

Dr. Lenka Krupová serves as Senior Lecturer in Financial Accounting at Anglia Ruskin University's Faculty of Business and Law, specializing in International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). Her expertise spans financial accounting theory and practice with emphasis on global standard implementation.

Education

• PhD in Accounting and Financial Management, University of Economics in Prague (2001)
• MBA, Anglia Ruskin University (2014)
• Short-term courses: Management Information Systems (LaGuardia Community College, 1991), Financial Management (University of Strathclyde, 1996)

Her research critically examines recognition frameworks for heritage assets, works of art, collections, and intangible assets under IFRS/US GAAP. Current projects analyze accounting treatments for nuclear power plants and IFRS impacts on Chinese accounting conservatism. She employs comparative methodology across private and public sector entities with focus on standard interpretation gaps.

Publication analysis reveals consistent focus on IFRS implementation challenges across jurisdictions, particularly in Central Europe and emerging markets. Her work bridges theoretical standards with practical corporate reporting, emphasizing asset recognition controversies and cross-border financial statement comparability.

Scientific Recognition

• Fellow of The Higher Education Academy
• IFRS Foundation Academic Fellowship

Dr. Krupová has supervised five doctoral completions (three at University of Economics in Prague, two at Anglia Ruskin) across topics including securitization, lease accounting, and financial instruments. Current supervision includes seven PhD candidates researching nuclear plant accounting, IFRS in China, and Nigerian banking governance. Consultancy engagements span IFRS translation projects for CKD Construction and Slovak Railways, major acquisitions (EVRAZ–Vitkovice Steel, £250m), and KTP knowledge transfer with Prime Accounting Software.

She contributes to professional discourse through editorial work for Accounting, Audit and Taxation (Slovak Republic) and regular conference presentations at BAFA and EAA events, maintaining active industry partnerships with BDO and Interaudit Slovakia.