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| rdf:type
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| Description
| - The International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for the use by small and medium-sized entities on July, the 9th 2009. The aim of development of a special standard for SME (IFRS for SME) is to meet the financial reporting needs of entities that do not have public accountability and publish general purpose financial statements for external users. This standard could be a suitable instrument for a SME financial reporting harmonization. The IFRS for SME is aimed at millions of companies, which represent over 99% of all companies all over the world. More than 80 jurisdictions have already the IFRS for SME adopted or stated a plan to adopt. The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to develop a model based on indicators describing individual countries concerning adoption of IFRS for SMEs. The statistical methods are used for the comparison of countries which have already adopted the IFRS for SMEs with those which have not adopted it yet. The level of economic development of the particular country and other characteristics are used for comparison. The test has revealed whether the values of the indicators differ in case of countries, which have already adopted IFRS for SME and countries, which do not intend to adopt it. The values of selected indicators are based on The Global Competitiveness Reports 2012 - 2013. Based on the above mentioned the average values of indicators and the confidence intervals for selected indicators characterising the countries are determined.
- The International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for the use by small and medium-sized entities on July, the 9th 2009. The aim of development of a special standard for SME (IFRS for SME) is to meet the financial reporting needs of entities that do not have public accountability and publish general purpose financial statements for external users. This standard could be a suitable instrument for a SME financial reporting harmonization. The IFRS for SME is aimed at millions of companies, which represent over 99% of all companies all over the world. More than 80 jurisdictions have already the IFRS for SME adopted or stated a plan to adopt. The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to develop a model based on indicators describing individual countries concerning adoption of IFRS for SMEs. The statistical methods are used for the comparison of countries which have already adopted the IFRS for SMEs with those which have not adopted it yet. The level of economic development of the particular country and other characteristics are used for comparison. The test has revealed whether the values of the indicators differ in case of countries, which have already adopted IFRS for SME and countries, which do not intend to adopt it. The values of selected indicators are based on The Global Competitiveness Reports 2012 - 2013. Based on the above mentioned the average values of indicators and the confidence intervals for selected indicators characterising the countries are determined. (en)
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| Title
| - Approach to Implementation of IFRS for SMEs over the world
- Approach to Implementation of IFRS for SMEs over the world (en)
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| skos:prefLabel
| - Approach to Implementation of IFRS for SMEs over the world
- Approach to Implementation of IFRS for SMEs over the world (en)
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| skos:notation
| - RIV/62156489:43110/13:00212783!RIV14-GA0-43110___
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| http://linked.open...avai/predkladatel
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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...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
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| http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/13:00212783
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - IFRS for SMEs; Global Competitivness Report; přijetí (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - Proceedings from VIII. International Conference on Applied Business Research
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| http://linked.open...in/vavai/riv/obor
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| http://linked.open...ichTvurcuVysledku
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| http://linked.open...cetTvurcuVysledku
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| http://linked.open...vavai/riv/projekt
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| http://linked.open...UplatneniVysledku
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| http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Nerudová, Danuše
- Blašková, Veronika
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| http://linked.open...vavai/riv/typAkce
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| http://linked.open.../riv/zahajeniAkce
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
| - Mendel University in Brno
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| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
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