About: Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic

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About: Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic Goto Sponge NotDistinct Permalink

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	Understandability of the financial statements is the key condition for communication among the users of financial information. The accounting and financial reporting is a subject of continuous development in Europe as well as worldwide which has to react to the continuous changes of national and international economic environment and which has to respond to inputs from development of theoretical knowledge and practical experience from realization of different opinion streams. Since year 2000 a project has been held by IASB, which aims at making IAS/IFRS closer to the needs of small and medium-sized enterprises; it is expected that very soon these standards for small and medium sized enterprises will be approved. The aim of the article is to provide information about implementation of IAS/IFRS financial reporting in small and medium-sized enterprises in the Czech Republic. Understandability of the financial statements is the key condition for communication among the users of financial information. The accounting and financial reporting is a subject of continuous development in Europe as well as worldwide which has to react to the continuous changes of national and international economic environment and which has to respond to inputs from development of theoretical knowledge and practical experience from realization of different opinion streams. Since year 2000 a project has been held by IASB, which aims at making IAS/IFRS closer to the needs of small and medium-sized enterprises; it is expected that very soon these standards for small and medium sized enterprises will be approved. The aim of the article is to provide information about implementation of IAS/IFRS financial reporting in small and medium-sized enterprises in the Czech Republic. (en)
Title	Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic (en)
skos:prefLabel	Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic (en)
skos:notation	RIV/70883521:28120/09:63508658!RIV10-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Paseková, Marie Šteker, Karel Struhařová, Kateřina
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	318734
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/09:63508658
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	financial statement; harmonization of Accounting; IAS/IFRS for small and medium-sized enterprises (en)
http://linked.open.../riv/klicoveSlovo	financial statement IAS/IFRS for small and medium-sized enterprises harmonization of Accounting
http://linked.open...ontrolniKodProRIV	[879D562FAA40]
http://linked.open...v/mistoKonaniAkce	Bratislava
http://linked.open...i/riv/mistoVydani	Bratislava
http://linked.open...i/riv/nazevZdroje	Proceedings of the 11th International Conference of the Society for Global Business and Economic Development (SGBED)
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (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	2009
http://linked.open...iv/tvurceVysledku	Paseková, Marie Šteker, Karel Struhařová, Kateřina
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2009-05-27 (xsd:date)
number of pages	7 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Univerzita Komenského v Bratislave
https://schema.org/isbn	978-0-9797659-5-7
http://localhost/t...ganizacniJednotka	28120

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