About: Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic

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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	The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. Cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is existence of 27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is the IFRS for SMEs. The aim of the article is to analyze problem areas in reporting according to IFRS at SMEs in the Czech Republic and to compare their results with the accounting practice in companies which report according to IFRS. The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. Cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is existence of 27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is the IFRS for SMEs. The aim of the article is to analyze problem areas in reporting according to IFRS at SMEs in the Czech Republic and to compare their results with the accounting practice in companies which report according to IFRS. (en)
Title	Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic (en)
skos:prefLabel	Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic (en)
skos:notation	RIV/70883521:28120/09:63508675!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
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	338998
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/09:63508675
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IAS/IFRS; SMEs; accounting standards; financial statements (en)
http://linked.open.../riv/klicoveSlovo	IAS/IFRS SMEs financial statements accounting standards
http://linked.open...ontrolniKodProRIV	[A079071E4B88]
http://linked.open...v/mistoKonaniAkce	Vídeň
http://linked.open...i/riv/mistoVydani	Vídeň
http://linked.open...i/riv/nazevZdroje	Proceedings of the 17th Annual conference on Business and Marketing Strategies for Central & Eastern Europe
http://linked.open...in/vavai/riv/obor	AE
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	2009
http://linked.open...iv/tvurceVysledku	Paseková, Marie
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2009-12-03 (xsd:date)
number of pages	11 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vienna University of Economics and Business
https://schema.org/isbn	978-3-9502045-8-2
http://localhost/t...ganizacniJednotka	28120

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