About: The Application of Accounting Standard for SME

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Standard IFRS pro SME byl navrženy pro aplikaci při sestavování finančních výkazů pro všeobecné účely. Určení zdanitelného příjmu však vyžaduje výkazy přímo zurčené k tomuto účelu. Příspěvek je zaměřen na možnosti využití zisku nebo ztráty vykázaného ve finančních výkazech pro všeobecné účela jako výchozího bodu pro určení základu daně z příjmů. (en) 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 important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income. 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 important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income. (cs)
Title	The Application of Accounting Standard for SME Aplikace standardu pro malé a střední podniky (en) The Application of Accounting Standard for SME (cs)
skos:prefLabel	The Application of Accounting Standard for SME Aplikace standardu pro malé a střední podniky (en) The Application of Accounting Standard for SME (cs)
skos:notation	RIV/62156489:43110/09:00139764!RIV10-GA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/07/0547)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Bohušová, Hana Nerudová, Danuše
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	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	303745
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00139764
http://linked.open...riv/jazykVysledku	cze - čeština
http://linked.open.../riv/klicovaSlova	zdanitelný příjem; Finanční výkazy pro všeobecné účely; IFRS pro SME (en)
http://linked.open.../riv/klicoveSlovo	Finanční výkazy pro všeobecné účely zdanitelný příjem IFRS pro SME
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[BE5E55A3A557]
http://linked.open...i/riv/nazevZdroje	International Journal of Liability and Scientific Enquiry
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (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	2009
http://linked.open...v/svazekPeriodika	2
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Nerudová, Danuše
issn	1741-6426
number of pages	14 (xsd:int)
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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