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Description
  • Understandability of the financial statements is the key condition for communication among the users of financial information. The accounting and financial reporting is a subject of continuous development in Europe as well as worldwide which has to react to the continuous changes of national and international economic environment and which has to respond to inputs from development of theoretical knowledge and practical experience from realization of different opinion streams. Since year 2000 a project has been held by IASB, which aims at making IAS/IFRS closer to the needs of small and medium-sized enterprises; it is expected that very soon these standards for small and medium sized enterprises will be approved. The aim of the article is to provide information about implementation of IAS/IFRS financial reporting in small and medium-sized enterprises in the Czech Republic.
  • Understandability of the financial statements is the key condition for communication among the users of financial information. The accounting and financial reporting is a subject of continuous development in Europe as well as worldwide which has to react to the continuous changes of national and international economic environment and which has to respond to inputs from development of theoretical knowledge and practical experience from realization of different opinion streams. Since year 2000 a project has been held by IASB, which aims at making IAS/IFRS closer to the needs of small and medium-sized enterprises; it is expected that very soon these standards for small and medium sized enterprises will be approved. The aim of the article is to provide information about implementation of IAS/IFRS financial reporting in small and medium-sized enterprises in the Czech Republic. (en)
Title
  • Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic
  • Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic (en)
skos:prefLabel
  • Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic
  • Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic (en)
skos:notation
  • RIV/70883521:28120/09:63508658!RIV10-GA0-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 318734
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/09:63508658
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • financial statement; harmonization of Accounting; IAS/IFRS for small and medium-sized enterprises (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [879D562FAA40]
http://linked.open...v/mistoKonaniAkce
  • Bratislava
http://linked.open...i/riv/mistoVydani
  • Bratislava
http://linked.open...i/riv/nazevZdroje
  • Proceedings of the 11th International Conference of the Society for Global Business and Economic Development (SGBED)
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Paseková, Marie
  • Šteker, Karel
  • Struhařová, Kateřina
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Univerzita Komenského v Bratislave
https://schema.org/isbn
  • 978-0-9797659-5-7
http://localhost/t...ganizacniJednotka
  • 28120
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