| Attributes | Values |
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| rdf:type
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| Description
| - Malé a střední podniky zaujímají významnou pozici v ekonomice EU. Jejich účast na přeshraničních aktivitách je však limitována řadou překážek. Za nejvýznamnější je považována existence odlišných systémů účetnictví a zdaňování v rámci EU. V současné době existuje negativní vztah mezi velikostí podniku a výší vyvolaných nákladů zdanění. To je i hlavním důvodem, proč jsou malé a střední podniky a tejména mikro-podniky v České republice zcela minimálně zapojeny do přeshraničních aktivit. Příspěvek se zabývá možnostmi harmonizace systému výkaznictví a aplikací nástroje harmonizace účetního (cs)
- There is negative relation between the size of the enterprise and the amount of compliance costs of taxation and also that those micro enterprises in the Czech Republic are less involved in cross-border activities in comparison with the small and medium enterprises. In that connection, the paper discusses the possibility of introduction of IFRS for SME in the Czech enterprises. Based on the results of empirical research some problems could arise with IFRS for SME application. The main problem seems to be the suitability of IFRS for all types of SMEs (the typical enterprise, which IFRS for SME are intended for, is the enterprise with approximately 50 employees). Based on the questionnaires, respondents are highly interested in the costs and gains of IFRS for SME application. The first application of IFRS for SME in the Czech SME will be costly and time demanding, because of the different philosophy, principles and methodology of recording used in IFSR for SME. The gains should exceed the costs of IFRS
- There is negative relation between the size of the enterprise and the amount of compliance costs of taxation and also that those micro enterprises in the Czech Republic are less involved in cross-border activities in comparison with the small and medium enterprises. In that connection, the paper discusses the possibility of introduction of IFRS for SME in the Czech enterprises. Based on the results of empirical research some problems could arise with IFRS for SME application. The main problem seems to be the suitability of IFRS for all types of SMEs (the typical enterprise, which IFRS for SME are intended for, is the enterprise with approximately 50 employees). Based on the questionnaires, respondents are highly interested in the costs and gains of IFRS for SME application. The first application of IFRS for SME in the Czech SME will be costly and time demanding, because of the different philosophy, principles and methodology of recording used in IFSR for SME. The gains should exceed the costs of IFRS (en)
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| Title
| - The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic
- The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic (en)
- EMPIRICKÁ STUDIE POSTAVENÍ SMES V PROCESU APLIKACE IFRS (cs)
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| skos:prefLabel
| - The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic
- The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic (en)
- EMPIRICKÁ STUDIE POSTAVENÍ SMES V PROCESU APLIKACE IFRS (cs)
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| skos:notation
| - RIV/62156489:43110/08:00124069!RIV09-GA0-43110___
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
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| http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/08:00124069
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - IFRS for SME; SME; tax base (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
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| http://linked.open...in/vavai/riv/obor
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| http://linked.open...ichTvurcuVysledku
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| http://linked.open...cetTvurcuVysledku
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| http://linked.open...vavai/riv/projekt
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| http://linked.open...UplatneniVysledku
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| http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Nerudová, Danuše
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
| - Kauno technologijos Univertetas
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| https://schema.org/isbn
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| http://localhost/t...ganizacniJednotka
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| is http://linked.open...avai/riv/vysledek
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