About: National and International Finacial Reporting Rules: Trstiny the Comparability of Czech Reporting from the SMEs Perspective

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About: National and International Finacial Reporting Rules: Trstiny the Comparability of Czech Reporting from the SMEs Perspective 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)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	There is a strong pressure from investors to report accounting items using fair value concept upon economic boom. The financial crisis period may raise an issue of revival of conservative concepts in financial reporting, e.g. historical costs measurement and application of prudence principle. Conceptual solution of valuation issues need not to come out from current economic situation and it is impossible to change this concept every time when economic conditions tend to change. Unsystematically changes of valuation concepts may conduce to instability of economic system. This paper performs a comparative analysis of reporting under national standards of Czech Republic and International Financial Reporting Standards with the special focus on small-and-medium sized enterprises (SMEs). The results show significant compatibility of reporting under both regulations. There is a strong pressure from investors to report accounting items using fair value concept upon economic boom. The financial crisis period may raise an issue of revival of conservative concepts in financial reporting, e.g. historical costs measurement and application of prudence principle. Conceptual solution of valuation issues need not to come out from current economic situation and it is impossible to change this concept every time when economic conditions tend to change. Unsystematically changes of valuation concepts may conduce to instability of economic system. This paper performs a comparative analysis of reporting under national standards of Czech Republic and International Financial Reporting Standards with the special focus on small-and-medium sized enterprises (SMEs). The results show significant compatibility of reporting under both regulations. (en)
Title	National and International Finacial Reporting Rules: Trstiny the Comparability of Czech Reporting from the SMEs Perspective National and International Finacial Reporting Rules: Trstiny the Comparability of Czech Reporting from the SMEs Perspective (en)
skos:prefLabel	National and International Finacial Reporting Rules: Trstiny the Comparability of Czech Reporting from the SMEs Perspective National and International Finacial Reporting Rules: Trstiny the Comparability of Czech Reporting from the SMEs Perspective (en)
skos:notation	RIV/70883521:28120/09:63508708!RIV10-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika	6
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Paseková, Marie
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	328598
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/09:63508708
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Financial Reporting; IFRS; Investors; Czech Republic; Compatibility Tests; Comparative Analysis; SMEs (en)
http://linked.open.../riv/klicoveSlovo	Czech Republic IFRS SMEs Financial Reporting Comparative Analysis Compatibility Tests Investors
http://linked.open...odStatuVydavatele	GR - Řecká republika
http://linked.open...ontrolniKodProRIV	[CB493A3CECCF]
http://linked.open...i/riv/nazevZdroje	WSEAS TRANSACTIONS on USINESS and ECONOMICS
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	4 (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	Müllerová, Libuše Paseková, Marie Strouhal, Jiří Cardová, Zdeňka
issn	1109-9526
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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