This HTML5 document contains 43 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

Namespace Prefixes

PrefixIRI
n17http://linked.opendata.cz/ontology/domain/vavai/riv/typAkce/
dctermshttp://purl.org/dc/terms/
n9http://localhost/temp/predkladatel/
n3http://purl.org/net/nknouf/ns/bibtex#
n19http://linked.opendata.cz/resource/domain/vavai/projekt/
n12http://linked.opendata.cz/resource/domain/vavai/riv/tvurce/
n6http://linked.opendata.cz/ontology/domain/vavai/
n14https://schema.org/
shttp://schema.org/
n5http://linked.opendata.cz/ontology/domain/vavai/riv/
skoshttp://www.w3.org/2004/02/skos/core#
n8http://linked.opendata.cz/resource/domain/vavai/vysledek/RIV%2F70883521%3A28120%2F09%3A63508658%21RIV10-GA0-28120___/
n2http://linked.opendata.cz/resource/domain/vavai/vysledek/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
n10http://linked.opendata.cz/ontology/domain/vavai/riv/klicoveSlovo/
n11http://linked.opendata.cz/ontology/domain/vavai/riv/duvernostUdaju/
xsdhhttp://www.w3.org/2001/XMLSchema#
n20http://linked.opendata.cz/ontology/domain/vavai/riv/jazykVysledku/
n18http://linked.opendata.cz/ontology/domain/vavai/riv/aktivita/
n21http://linked.opendata.cz/ontology/domain/vavai/riv/druhVysledku/
n15http://linked.opendata.cz/ontology/domain/vavai/riv/obor/
n7http://reference.data.gov.uk/id/gregorian-year/

Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F09%3A63508658%21RIV10-GA0-28120___
rdf:type
skos:Concept n6:Vysledek
dcterms: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.
dcterms: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
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
skos:notation
RIV/70883521:28120/09:63508658!RIV10-GA0-28120___
n5:aktivita
n18:P
n5:aktivity
P(GA402/09/0225)
n5:dodaniDat
n7:2010
n5:domaciTvurceVysledku
n12:9239227 n12:8286493 n12:5187397
n5:druhVysledku
n21:D
n5:duvernostUdaju
n11:S
n5:entitaPredkladatele
n8:predkladatel
n5:idSjednocenehoVysledku
318734
n5:idVysledku
RIV/70883521:28120/09:63508658
n5:jazykVysledku
n20:eng
n5:klicovaSlova
financial statement; harmonization of Accounting; IAS/IFRS for small and medium-sized enterprises
n5:klicoveSlovo
n10:IAS%2FIFRS%20for%20small%20and%20medium-sized%20enterprises n10:financial%20statement n10:harmonization%20of%20Accounting
n5:kontrolniKodProRIV
[879D562FAA40]
n5:mistoKonaniAkce
Bratislava
n5:mistoVydani
Bratislava
n5:nazevZdroje
Proceedings of the 11th International Conference of the Society for Global Business and Economic Development (SGBED)
n5:obor
n15:AE
n5:pocetDomacichTvurcuVysledku
3
n5:pocetTvurcuVysledku
3
n5:projekt
n19:GA402%2F09%2F0225
n5:rokUplatneniVysledku
n7:2009
n5:tvurceVysledku
Struhařová, Kateřina Šteker, Karel Paseková, Marie
n5:typAkce
n17:WRD
n5:zahajeniAkce
2009-05-27+02:00
s:numberOfPages
7
n3:hasPublisher
Univerzita Komenského v Bratislave
n14:isbn
978-0-9797659-5-7
n9:organizacniJednotka
28120