About: The Application of Accounting Standard for SME

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles are the c different national accounting and tax systems. At present, it is obvious that certain degree of accounting and tax harmonization has to take place. IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also impor Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles are the c different national accounting and tax systems. At present, it is obvious that certain degree of accounting and tax harmonization has to take place. IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also impor (en) Malé a střední podniky zaujímají významné postavení v ekonomice EU. Jejich přeshraniční aktivity jsou však limitovány řadou překážek. JAko nejvýznamnější se jevi překážka v podobě 27 odlišných systémů účetnictví v rámci zemíé EU. Je nezbytné harmonizovat systémy jednotlivých zemí. ZA nejvhodnější nástroj harmonizace lze považovat IFRS pro SME, jako soubor pravidel, který lze aplikovat pře setavování finančních výkazů společnosti pro externí uživatele. (cs)
Title	The Application of Accounting Standard for SME Aplikace IFRS pro SME (cs) The Application of Accounting Standard for SME (en)
skos:prefLabel	The Application of Accounting Standard for SME Aplikace IFRS pro SME (cs) The Application of Accounting Standard for SME (en)
skos:notation	RIV/62156489:43110/08:00130783!RIV09-GA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/07/0547)
http://linked.open...vai/riv/dodaniDat	2009
http://linked.open...aciTvurceVysledku	Bohušová, Hana Nerudová, Danuše
http://linked.open.../riv/druhVysledku	C - Kapitola v knize
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	356693
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/08:00130783
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS for SME; SME; Harmonization (en)
http://linked.open.../riv/klicoveSlovo	Harmonization SME IFRS for SME
http://linked.open...ontrolniKodProRIV	[9E4D1AFDBA2A]
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	The Dynamics of Trade
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...v/pocetStranKnihy	467 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction
http://linked.open...UplatneniVysledku	2008
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Nerudová, Danuše
number of pages	14 (xsd:int)
http://purl.org/ne...btex#hasPublisher	IAITL
https://schema.org/isbn	87-991385-6-5
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	The Application of Accounting Standard for SME The Application of Accounting Standard for SME The Application of Accounting Standard for SME The Application of Accounting Standard for SME

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