About: Is it necessary to develop ifrs (international financial reporting standards) for micro-entities?     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)

AttributesValues
rdf:type
Description
  • The research of IASB has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability -- i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. The typical size of SME for which should be IFRS for SMEs developed is about 50 employees. Those standards may not be suited to the smallest entities within the SME spectrum -- for micro entities. Micro entities are the smallest entities within the spectrum of small and medium entities. The paper presents findings of an investigation into the users of micro entity financial reports and their information needs. The analysis of the legal status of micro entities across national jurisdictions and the nature and format of existing financial reports that these entities produce and needs of possible harmonization of their financial reporting is the key objective. First, the micro entities and their significance are defined. Then the users of financial
  • The research of IASB has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability -- i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. The typical size of SME for which should be IFRS for SMEs developed is about 50 employees. Those standards may not be suited to the smallest entities within the SME spectrum -- for micro entities. Micro entities are the smallest entities within the spectrum of small and medium entities. The paper presents findings of an investigation into the users of micro entity financial reports and their information needs. The analysis of the legal status of micro entities across national jurisdictions and the nature and format of existing financial reports that these entities produce and needs of possible harmonization of their financial reporting is the key objective. First, the micro entities and their significance are defined. Then the users of financial (en)
  • Příspěvek je zaměřen na posouzení vhodnosti navrhovaných IFRS pro SME pro mikro podniky. Cílem je vymezení postavení mikro podniků v ekonomice, požadavků na informace poskytované těmito podniky a zhodnocení významu harmonizace jejich účetního výkaznictví a možnosti harmonizace výkaznictví pro tyto podniky. Význam mikro podniků je rozdílný v jednotlivých sektorech ekonomiky. V zemích Evropské unie představovaly tyto podniky 1.9% zaměstnanosti v energetickém průmyslu, 4.6% v těžebním průmyslu, ale na druhé straně 45.7% v oblasti služeb a 39.6% v oblasti distribuční sféry. Rovněž vymezení mikro podniků z hlediska legislativy jednotlivých zemí je odlišné a z hlediska účetního výkaznictví jsou pro ně určena odlišná pravidla (mohou sestavovat výkazy ve zkráceném rozsahu, mohou vést evidenci na základě peněžních toků, a to v návaznosti na právní úpravu v konkrétní zemi). Význam informací poskytovaných finančními výkazy je různý v návaznosti na charakteru mikro podniku. Majitelé rozvíjejících se mikro pod (cs)
Title
  • Is it necessary to develop ifrs (international financial reporting standards) for micro-entities?
  • Is it necessary to develop ifrs (international financial reporting standards) for micro-entities? (en)
  • Je nutné vyvinout IFRS pro malé a střední podniky ? (cs)
skos:prefLabel
  • Is it necessary to develop ifrs (international financial reporting standards) for micro-entities?
  • Is it necessary to develop ifrs (international financial reporting standards) for micro-entities? (en)
  • Je nutné vyvinout IFRS pro malé a střední podniky ? (cs)
skos:notation
  • RIV/62156489:43110/08:00130772!RIV09-GA0-43110___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/07/0547)
http://linked.open...iv/cisloPeriodika
  • 3
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 373345
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/08:00130772
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • SME; IFRS for SME; micro entity (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • US - Spojené státy americké
http://linked.open...ontrolniKodProRIV
  • [57DAD077ADAE]
http://linked.open...i/riv/nazevZdroje
  • European Journal of Managemnt
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 8
http://linked.open...iv/tvurceVysledku
  • Bohušová, Hana
issn
  • 1555-4015
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
is http://linked.open...avai/riv/vysledek of
Faceted Search & Find service v1.16.118 as of Jun 21 2024


Alternative Linked Data Documents: ODE     Content Formats:   [cxml] [csv]     RDF   [text] [turtle] [ld+json] [rdf+json] [rdf+xml]     ODATA   [atom+xml] [odata+json]     Microdata   [microdata+json] [html]    About   
This material is Open Knowledge   W3C Semantic Web Technology [RDF Data] Valid XHTML + RDFa
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, 41 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software