About: Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement

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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)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality and understandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is that the nati New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality and understandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is that the nati (en)
Title	Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement (en)
skos:prefLabel	Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement (en)
skos:notation	RIV/70883521:28120/10:63509877!RIV11-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2011
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	246374
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/10:63509877
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IAS/IFRS; SMEs; accounting standards; financial statements; performance measurement (en)
http://linked.open.../riv/klicoveSlovo	IAS/IFRS SMEs financial statements performance measurement accounting standards
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[23663D4567FC]
http://linked.open...i/riv/nazevZdroje	Acta VŠFS
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (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	2010
http://linked.open...v/svazekPeriodika	4
http://linked.open...iv/tvurceVysledku	Müllerová, Libuše Paseková, Marie Kubíčková, Dana
issn	1802-792X
number of pages	19 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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