| Attributes | Values |
|---|
| rdf:type
| |
| Description
| - Malé a střední podniky mají nezastupitelné místo v ekonomice každé země. Každá země se malé a střední podnikání snaží podporovat různými programy. Cílem článku je podat informace o výkaznictví malých a středních podniků v České republice ve srovnání s požadavky plynoucími z mezinárodní standardizace účetnictví. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) identifikovala množství potíží malých a středních podniků při vedení účetnictví a při zajišťování smysluplných informací. Účetnictví MSP je založeno na podvojném systému, ale s jistými úlevami, jimiž jsou: zjednodušená aplikace akruálního principu, jednoduchá účtová osnova a standardní formát účetních výkazů. (cs)
- Small and Medium (Sized) Enterprises (SMEs) have an irreplaceable role in the economies of all countries. Each country endeavours to support its SME sector through a variety of programmes. The aim of this contribution is to provide information about the financial reporting practices of SMEs in the Czech Republic in comparison to the requirements ensuing from implementation and conformance with international standardisation efforts for Accounting practices. The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has identified a number of problems experienced by such SMEs in the course of their accounting practices, and the establishing and assurance of information that has some sense. The accounting practices of SMEs is based on the double-entry bookkeeping system, but with certain granted reliefs, which are as follows: a simplified approach to the applications of the Accruals Principle, a simplified accounting structure, and a standardised format f
- Small and Medium (Sized) Enterprises (SMEs) have an irreplaceable role in the economies of all countries. Each country endeavours to support its SME sector through a variety of programmes. The aim of this contribution is to provide information about the financial reporting practices of SMEs in the Czech Republic in comparison to the requirements ensuing from implementation and conformance with international standardisation efforts for Accounting practices. The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has identified a number of problems experienced by such SMEs in the course of their accounting practices, and the establishing and assurance of information that has some sense. The accounting practices of SMEs is based on the double-entry bookkeeping system, but with certain granted reliefs, which are as follows: a simplified approach to the applications of the Accruals Principle, a simplified accounting structure, and a standardised format f (en)
|
| Title
| - Financial Reporting of Small (Sized) Enterprises
- Financial Reporting of Small (Sized) Enterprises (en)
- Financial Reporting of Small (Sized) Enterprises (cs)
|
| skos:prefLabel
| - Financial Reporting of Small (Sized) Enterprises
- Financial Reporting of Small (Sized) Enterprises (en)
- Financial Reporting of Small (Sized) Enterprises (cs)
|
| skos:notation
| - RIV/70883521:28120/04:63502161!RIV/2005/MSM/281205/N
|
| http://linked.open.../vavai/riv/strany
| |
| http://linked.open...avai/riv/aktivita
| |
| http://linked.open...avai/riv/aktivity
| |
| 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
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/70883521:28120/04:63502161
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - Small and Medium (Sized) Enterprises (SMEs); financial reporting; International Standards of Accounting and Reporting; bookkeeping systém; Accruals Principle; a simplified accounting structure (en)
|
| http://linked.open.../riv/klicoveSlovo
| |
| http://linked.open...ontrolniKodProRIV
| |
| http://linked.open...v/mistoKonaniAkce
| |
| http://linked.open...i/riv/mistoVydani
| |
| http://linked.open...i/riv/nazevZdroje
| - Proceedings of the 8th International Conference on Global Business&Economic Development: %22Managinig Business in a Volatile Environment:Balacing Local and Global Challenge
|
| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| - Drábková, Lenka
- Hýblová, Eva
- Paseková, Marie
|
| http://linked.open...vavai/riv/typAkce
| |
| http://linked.open.../riv/zahajeniAkce
| |
| http://linked.open...n/vavai/riv/zamer
| |
| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| |
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
![[RDF Data]](/fct/images/sw-rdf-blue.png)
![[cxml]](/fct/images/cxml_doc.png)
![[csv]](/fct/images/csv_doc.png)
![[text]](/fct/images/ntriples_doc.png)
![[turtle]](/fct/images/n3turtle_doc.png)
![[ld+json]](/fct/images/jsonld_doc.png)
![[rdf+json]](/fct/images/json_doc.png)
![[rdf+xml]](/fct/images/xml_doc.png)
![[atom+xml]](/fct/images/atom_doc.png)
![[html]](/fct/images/html_doc.png)