About: 4 Questions that must be answeredwhen considering IFRS in Czech small and medium sized enterprises

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Description	In this article the author introduces 4 questions that must be answered by management of Czech small and medium sized enterprises when considering IFRS. First of all it is needed to know what IFRS represents, what are the main features of IFRS, what is the difference between IFRS, IFRS for SMEs and Czech accounting legislation (WHAT?). Secondly the management shall answer what are the reasons for the use of IFRS (WHY?).Thirdly it must be decided how the IFRS can be used, if the small and medium sized enterprise will prepare financial statements under IFRS and what instruments can be used for possible adoption of IFRS (HOW?). And last but not least the impact of IFRS on the company, its personnel and processes shall be considered (IMPACT?). In this article the author introduces 4 questions that must be answered by management of Czech small and medium sized enterprises when considering IFRS. First of all it is needed to know what IFRS represents, what are the main features of IFRS, what is the difference between IFRS, IFRS for SMEs and Czech accounting legislation (WHAT?). Secondly the management shall answer what are the reasons for the use of IFRS (WHY?).Thirdly it must be decided how the IFRS can be used, if the small and medium sized enterprise will prepare financial statements under IFRS and what instruments can be used for possible adoption of IFRS (HOW?). And last but not least the impact of IFRS on the company, its personnel and processes shall be considered (IMPACT?). (en)
Title	4 Questions that must be answeredwhen considering IFRS in Czech small and medium sized enterprises 4 Questions that must be answeredwhen considering IFRS in Czech small and medium sized enterprises (en)
skos:prefLabel	4 Questions that must be answeredwhen considering IFRS in Czech small and medium sized enterprises 4 Questions that must be answeredwhen considering IFRS in Czech small and medium sized enterprises (en)
skos:notation	RIV/70883521:28120/13:43870827!RIV14-MSM-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(EE2.3.20.0147)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Struhařová, Kateřina
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	119848
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/13:43870827
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech Republic, IFRS, small and medium sized enterprises (en)
http://linked.open.../riv/klicoveSlovo	Czech Republic IFRS small and medium sized enterprises
http://linked.open...ontrolniKodProRIV	[DE5A0ABE9C54]
http://linked.open...v/mistoKonaniAkce	Praha
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	Proceedings of the 1st International Scientific Conference
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http://linked.open...vavai/riv/projekt	Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Struhařová, Kateřina
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2013-10-18 (xsd:date)
number of pages	13 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Anglo American University
https://schema.org/isbn	978-80-87658-07-9
http://localhost/t...ganizacniJednotka	28120

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