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Description
| - Standard IFRS pro SME byl navrženy pro aplikaci při sestavování finančních výkazů pro všeobecné účely. Určení zdanitelného příjmu však vyžaduje výkazy přímo zurčené k tomuto účelu. Příspěvek je zaměřen na možnosti využití zisku nebo ztráty vykázaného ve finančních výkazech pro všeobecné účela jako výchozího bodu pro určení základu daně z příjmů. (en)
- IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income.
- IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income. (cs)
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Title
| - The Application of Accounting Standard for SME
- Aplikace standardu pro malé a střední podniky (en)
- The Application of Accounting Standard for SME (cs)
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skos:prefLabel
| - The Application of Accounting Standard for SME
- Aplikace standardu pro malé a střední podniky (en)
- The Application of Accounting Standard for SME (cs)
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skos:notation
| - RIV/62156489:43110/09:00139764!RIV10-GA0-43110___
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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...iv/cisloPeriodika
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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/62156489:43110/09:00139764
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - zdanitelný příjem; Finanční výkazy pro všeobecné účely; IFRS pro SME (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
| - GB - Spojené království Velké Británie a Severního Irska
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - International Journal of Liability and Scientific Enquiry
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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...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...v/svazekPeriodika
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http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Nerudová, Danuše
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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