About: Current situation of Using IFRS for SMEs in the Czech Republic 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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Small and Medium-sized Enterprises (SMEs) play an important role in EU economy. However, their mutual activities are limited by various difficulties. One of the biggest problems is the fact that each of the 27 countries has a different accounting system. From this point of view it is useful to harmonize the systems. The best tool for this harmonization is IFRS for SMEs as a set of rules which can be used for making financial reports of the company. Small and Medium-sized Enterprises (SMEs) play an important role in EU economy. However, their mutual activities are limited by various difficulties. One of the biggest problems is the fact that each of the 27 countries has a different accounting system. From this point of view it is useful to harmonize the systems. The best tool for this harmonization is IFRS for SMEs as a set of rules which can be used for making financial reports of the company. (en)
Title	Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine (en)
skos:prefLabel	Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine (en)
skos:notation	RIV/70883521:28120/10:63509883!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	3
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	252541
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/10:63509883
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; Financial Statements (en)
http://linked.open.../riv/klicoveSlovo	Financial Statements Czech Republic International Financial Reporting Standards (IFRS) Small and Medium-sized Enterprises (SMEs)
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[C604ABC4102A]
http://linked.open...i/riv/nazevZdroje	International Journal of Art and Sciences
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	2010
http://linked.open...iv/tvurceVysledku	Müllerová, Libuše Paseková, Marie Čiževská, Ludmila
issn	1944-6934
number of pages	13 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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