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rdf:type
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Description
| - The basic function of accounting is to provide all its users with reliable data, not only for evaluating the past performance of a business entity, but also for the ability to make right decisions in the future, i.e. to predict the future business condition. It is obvious that all of the information requirements of users cannot be met entirely. This paper deals with the problematical aspects of financial reporting according to the laws of the Czech Republic that were identified by the SMEs' respondents within a questionnaire survey. The paper also compares these problematical aspects with the solutions of the IAS/IFRS and IFRS for SMEs and presents a proposed method of conversion of financial reporting in accordance with the laws of the Czech Republic to non-regulatory financial statements intended for business management and decision-making by internal users.
- The basic function of accounting is to provide all its users with reliable data, not only for evaluating the past performance of a business entity, but also for the ability to make right decisions in the future, i.e. to predict the future business condition. It is obvious that all of the information requirements of users cannot be met entirely. This paper deals with the problematical aspects of financial reporting according to the laws of the Czech Republic that were identified by the SMEs' respondents within a questionnaire survey. The paper also compares these problematical aspects with the solutions of the IAS/IFRS and IFRS for SMEs and presents a proposed method of conversion of financial reporting in accordance with the laws of the Czech Republic to non-regulatory financial statements intended for business management and decision-making by internal users. (en)
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Title
| - A Conversion of Regulatory Reports for Internal Users
- A Conversion of Regulatory Reports for Internal Users (en)
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skos:prefLabel
| - A Conversion of Regulatory Reports for Internal Users
- A Conversion of Regulatory Reports for Internal Users (en)
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skos:notation
| - RIV/49777513:23510/13:43920583!RIV14-MSM-23510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/49777513:23510/13:43920583
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Financial statements, enterprise, conversion, accounting, IFRS, the laws of the Czech Republic (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Proceedings of the 22nd International Business Information Management Association
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - Hinke, Jana
- Zborková, Jitka
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - International Business Information Management Association
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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