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  • In 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was published; it is expected to bring a considerable progress towards the harmonization of the accounting of SMEs. The aim of the standard is to create financial statements which will provide information about the financial position, performance and cash flow as these are important for users’ economic decisions. Another objective of the standard is the enhancement of the quality of the provided information, its comprehensibility in the international context and the reduction of load for accounting entities which have to report with the use of global standards. Currently, there is no obligation to use the standard; its acceptance depends on the European Commission and then the national legislation of each particular country.
  • In 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was published; it is expected to bring a considerable progress towards the harmonization of the accounting of SMEs. The aim of the standard is to create financial statements which will provide information about the financial position, performance and cash flow as these are important for users’ economic decisions. Another objective of the standard is the enhancement of the quality of the provided information, its comprehensibility in the international context and the reduction of load for accounting entities which have to report with the use of global standards. Currently, there is no obligation to use the standard; its acceptance depends on the European Commission and then the national legislation of each particular country. (en)
Title
  • The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company
  • The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company (en)
skos:prefLabel
  • The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company
  • The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company (en)
skos:notation
  • RIV/00216224:14560/11:00049644!RIV12-GA0-14560___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 204636
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14560/11:00049644
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Accounting; reporting; financial position; performance (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [1B625FD5E465]
http://linked.open...v/mistoKonaniAkce
  • University of Latvia, Riga.
http://linked.open...i/riv/mistoVydani
  • Riga, Latvia
http://linked.open...i/riv/nazevZdroje
  • International Conference New Socio-economic Challenges of Development in Europe 2010, Riga, Latvia
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Hýblová, Eva
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • University of Latvia,
https://schema.org/isbn
  • 978-9984-45-363-7
http://localhost/t...ganizacniJednotka
  • 14560
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