About: IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine

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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	The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. However, cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is the existence of 27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is IFRS for SMEs. European tax legislation does not accept accounting income calculated according to IFRS as a basis for income tax calculation and thus reporting according to IFRS is something extra to local financial statements. The aim of this paper is to compare the experience in standardizing financial reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine. The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. However, cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is the existence of 27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is IFRS for SMEs. European tax legislation does not accept accounting income calculated according to IFRS as a basis for income tax calculation and thus reporting according to IFRS is something extra to local financial statements. The aim of this paper is to compare the experience in standardizing financial reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine. (en)
Title	IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine (en)
skos:prefLabel	IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine (en)
skos:notation	RIV/70883521:28120/10:63509878!RIV11-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	2011
http://linked.open...aciTvurceVysledku	Paseková, Marie Bialic, Magdalena Lucyna
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	262811
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/10:63509878
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	International Financial Reporting Standards (IFRS); Small and Medium-sized Enterprises (SMEs); Czech Republic; Slovak Republic; Poland; Ukraine; Financial Statements (en)
http://linked.open.../riv/klicoveSlovo	Ukraine Financial Statements Czech Republic International Financial Reporting Standards (IFRS) Poland Slovak Republic Small and Medium-sized Enterprises (SMEs)
http://linked.open...ontrolniKodProRIV	[67FFEFE9F812]
http://linked.open...v/mistoKonaniAkce	Bucuresti
http://linked.open...i/riv/mistoVydani	Bucuresti, Rumunsko
http://linked.open...i/riv/nazevZdroje	Proceedings of the 5th International Conference, Accounting and Management Information Systems
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	7 (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...iv/tvurceVysledku	Müllerová, Libuše Paseková, Marie Bialic, Magdalena Lucyna Chyzhevska, Ludmyla Hvastová, Jozefina Manová, Eva Sowa, Božena
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2010-01-01 (xsd:date)
number of pages	9 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Editora ASE
https://schema.org/isbn	978-606-505-347-2
http://localhost/t...ganizacniJednotka	28120

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