About: Harmonization of financial reporting of small and medium sized enterprises in the Czech

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	A current problem of the present day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better communication with banks, with investors, rating agencies etc. A current problem of the present day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better communication with banks, with investors, rating agencies etc. (en)
Title	Harmonization of financial reporting of small and medium sized enterprises in the Czech Harmonization of financial reporting of small and medium sized enterprises in the Czech (en)
skos:prefLabel	Harmonization of financial reporting of small and medium sized enterprises in the Czech Harmonization of financial reporting of small and medium sized enterprises in the Czech (en)
skos:notation	RIV/00216224:14560/10:00048513!RIV11-GA0-14560___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Hýblová, 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	Masarykova univerzita / Ekonomicko-správní fakulta
http://linked.open...dnocenehoVysledku	261241
http://linked.open...ai/riv/idVysledku	RIV/00216224:14560/10:00048513
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	financial statements; reporting; small and medium-sized enterprises; harmonization; IFRS (en)
http://linked.open.../riv/klicoveSlovo	harmonization IFRS financial statements reporting small and medium-sized enterprises
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[9299C86E6FAC]
http://linked.open...i/riv/nazevZdroje	Journal of Modern Accountinga and Auditing
http://linked.open...in/vavai/riv/obor	AH
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	Hýblová, Eva Müllerová, Libuše Paseková, Marie
issn	1548-6583
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	14560
is http://linked.open...avai/riv/vysledek of	Harmonization of financial reporting of small and medium sized enterprises in the Czech Harmonization of financial reporting of small and medium sized enterprises in the Czech Harmonization of financial reporting of small and medium sized enterprises in the Czech

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