About: In what ways are countries which have already adopted IFRS for SMEs different?

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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	The aim of the paper is to evaluate current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. There is compared the approach to the adoption in the EU and developing countries in this study. In the paper are identified common characteristics of countries which have already the IFRS for SME adopted. In the frame of methodology the secondary research was used. The survey of the current stage of implementation process in approximately 50 countries across the world was made. The information of IASB and other resources were used for evaluation of the IFRS for SME implementation process in the world. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for comparison. The aim of the paper is to evaluate current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. There is compared the approach to the adoption in the EU and developing countries in this study. In the paper are identified common characteristics of countries which have already the IFRS for SME adopted. In the frame of methodology the secondary research was used. The survey of the current stage of implementation process in approximately 50 countries across the world was made. The information of IASB and other resources were used for evaluation of the IFRS for SME implementation process in the world. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for comparison. (en)
Title	In what ways are countries which have already adopted IFRS for SMEs different? In what ways are countries which have already adopted IFRS for SMEs different? (en)
skos:prefLabel	In what ways are countries which have already adopted IFRS for SMEs different? In what ways are countries which have already adopted IFRS for SMEs different? (en)
skos:notation	RIV/62156489:43110/12:00191353!RIV13-GA0-43110___
http://linked.open...avai/predkladatel	Provozně ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0849)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Bohušová, Hana Blašková, Veronika
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	141055
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/12:00191353
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS pro SME; hospodářská vyspělost země; Adoption of IFRS for SMEs (en)
http://linked.open.../riv/klicoveSlovo	Adoption of IFRS for SMEs IFRS pro SME hospodářská vyspělost země
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[592D97EA279F]
http://linked.open...i/riv/nazevZdroje	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	LX
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Blašková, Veronika
issn	1211-8516
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	In what ways are countries which have already adopted IFRS for SMEs different?

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