About: EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Small and medium-sized enterprises are a significant sector of national economies of developed countries. Their accounting and reporting has been following national GAAP, thus not enabling international comparison. The International Accounting Standards Board worked on the International Financial Reporting Standard for Small and Medium-sized Entities from 2003 and published it in July 2009. To implement the standard, individual national legislations have to accept it. When implementing the standard a number of troubles can arise; some of them related to the implementation itself, others to its practical use, some still to the differences in the concepts of financial statement, or in the accountants’ experience, knowledge and practices so far. The paper deals with the accounting and reporting in small and medium-sized enterprises in the Czech Republic and discusses their potential problems which may arise if the standard is implemented. Small and medium-sized enterprises are a significant sector of national economies of developed countries. Their accounting and reporting has been following national GAAP, thus not enabling international comparison. The International Accounting Standards Board worked on the International Financial Reporting Standard for Small and Medium-sized Entities from 2003 and published it in July 2009. To implement the standard, individual national legislations have to accept it. When implementing the standard a number of troubles can arise; some of them related to the implementation itself, others to its practical use, some still to the differences in the concepts of financial statement, or in the accountants’ experience, knowledge and practices so far. The paper deals with the accounting and reporting in small and medium-sized enterprises in the Czech Republic and discusses their potential problems which may arise if the standard is implemented. (en)
Title	EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES (en)
skos:prefLabel	EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES (en)
skos:notation	RIV/00216224:14560/11:00050065!RIV12-GA0-14560___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Hýblová, Eva
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Masarykova univerzita / Ekonomicko-správní fakulta
http://linked.open...dnocenehoVysledku	198955
http://linked.open...ai/riv/idVysledku	RIV/00216224:14560/11:00050065
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	accounting; reporting; standard for small and medium sized entities (en)
http://linked.open.../riv/klicoveSlovo	standard for small and medium sized entities accounting reporting
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[6A91C3E6B264]
http://linked.open...i/riv/nazevZdroje	Financial Assets and Investing
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement
http://linked.open...UplatneniVysledku	2011
http://linked.open...v/svazekPeriodika	2
http://linked.open...iv/tvurceVysledku	Hýblová, Eva
issn	1804-509X
number of pages	4 (xsd:int)
http://localhost/t...ganizacniJednotka	14560

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