About: Use of Financial Securities in the Czech Republic: Some Evidence from SMEs

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: Use of Financial Securities in the Czech Republic: Some Evidence from SMEs 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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The international accounting harmonization process and recent developments in international financial reporting standards determined a shift in accounting paradigms from historical cost accounting towards fair value accounting. Our paper analyzes how this shift impacted upon Czech accounting by particularly focusing on reporting for securities. Extending the objective of our paper, we assess the current status in terms of securities being used by small and medium-sized entities and entities’ ability to measure these financial instruments. The developed analysis relies on information being collected through the use of a questionnaire based survey. Finally we conclude through a comparative approach of Czech accounting regulations and International Financial Reporting Standards in the area of financial instruments. The international accounting harmonization process and recent developments in international financial reporting standards determined a shift in accounting paradigms from historical cost accounting towards fair value accounting. Our paper analyzes how this shift impacted upon Czech accounting by particularly focusing on reporting for securities. Extending the objective of our paper, we assess the current status in terms of securities being used by small and medium-sized entities and entities’ ability to measure these financial instruments. The developed analysis relies on information being collected through the use of a questionnaire based survey. Finally we conclude through a comparative approach of Czech accounting regulations and International Financial Reporting Standards in the area of financial instruments. (en)
Title	Use of Financial Securities in the Czech Republic: Some Evidence from SMEs Use of Financial Securities in the Czech Republic: Some Evidence from SMEs (en)
skos:prefLabel	Use of Financial Securities in the Czech Republic: Some Evidence from SMEs Use of Financial Securities in the Czech Republic: Some Evidence from SMEs (en)
skos:notation	RIV/70883521:28120/11:43866018!RIV13-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	2013
http://linked.open...aciTvurceVysledku	Paseková, Marie Hrubošová, Eva
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	237191
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/11:43866018
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Financial securities, financial reporting, measurement, SMEs, financial derivatives, Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	financial derivatives Financial securities Czech Republic SMEs financial reporting measurement
http://linked.open...odStatuVydavatele	RO - Rumunsko
http://linked.open...ontrolniKodProRIV	[812254AC8398]
http://linked.open...i/riv/nazevZdroje	Proceedings of the 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	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	2011
http://linked.open...v/svazekPeriodika	Neuveden
http://linked.open...iv/tvurceVysledku	Paseková, Marie Strouhal, Jiří Bonaci, Carmen Hrubošová, Eva
http://linked.open...ain/vavai/riv/wos	000296318700018
issn	2247-6245
number of pages	14 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 48 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software