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| rdf:type
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| Description
| - The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS) have been developed, which are primarily designed for companies whose securities are traded on regulated markets of the European Union. However, as the importance of small and medium-sized entities has been recently on the increase, the International Accounting Standards Board (IASB) also issued after five years of effort in July 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). At present, there is no legislation for the application of this standard in the Czech Republic or any other state of the European Union. Each jurisdiction must determine whether to adopt IFRS for SMEs, to what extent and for which entities the standard is mandatory and for which it is not. Already in previous years the European Commission analyzed data from surveys on this new standard and discussed its advantages and disadvantages. To date, however, it has not taken a single decision on whether to adopt and incorporate the standard into the European accounting legislation. The question also remains what attitude towards IFRS for SMEs companies operating in the Czech Republic will take. That is why this paper analyzes the opinions of some Czech companies belonging to the group of SMEs on the potential adoption of this standard.
- The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS) have been developed, which are primarily designed for companies whose securities are traded on regulated markets of the European Union. However, as the importance of small and medium-sized entities has been recently on the increase, the International Accounting Standards Board (IASB) also issued after five years of effort in July 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). At present, there is no legislation for the application of this standard in the Czech Republic or any other state of the European Union. Each jurisdiction must determine whether to adopt IFRS for SMEs, to what extent and for which entities the standard is mandatory and for which it is not. Already in previous years the European Commission analyzed data from surveys on this new standard and discussed its advantages and disadvantages. To date, however, it has not taken a single decision on whether to adopt and incorporate the standard into the European accounting legislation. The question also remains what attitude towards IFRS for SMEs companies operating in the Czech Republic will take. That is why this paper analyzes the opinions of some Czech companies belonging to the group of SMEs on the potential adoption of this standard. (en)
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| Title
| - Are companies in the Czech Republic ready to implement IFRS for SMEs?
- Are companies in the Czech Republic ready to implement IFRS for SMEs? (en)
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| skos:prefLabel
| - Are companies in the Czech Republic ready to implement IFRS for SMEs?
- Are companies in the Czech Republic ready to implement IFRS for SMEs? (en)
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| skos:notation
| - RIV/62156489:43110/12:00193499!RIV15-MSM-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...iv/cisloPeriodika
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| http://linked.open...vai/riv/dodaniDat
| |
| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
| |
| http://linked.open...iv/duvernostUdaju
| |
| http://linked.open...titaPredkladatele
| |
| http://linked.open...dnocenehoVysledku
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/12:00193499
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - harmonization; financial statements; small and medium-sized entities (enterprises); IFRS (en)
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| http://linked.open.../riv/klicoveSlovo
| |
| http://linked.open...odStatuVydavatele
| |
| http://linked.open...ontrolniKodProRIV
| |
| http://linked.open...i/riv/nazevZdroje
| - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
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| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...v/svazekPeriodika
| |
| http://linked.open...iv/tvurceVysledku
| |
| issn
| |
| number of pages
| |
| http://bibframe.org/vocab/doi
| - 10.11118/actaun201260070039
|
| http://localhost/t...ganizacniJednotka
| |
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