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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F10%3A63509877%21RIV11-GA0-28120___
rdf:type
n10:Vysledek skos:Concept
dcterms:description
New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality and understandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is that the nati New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality and understandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is that the nati
dcterms:title
Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement
skos:prefLabel
Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement
skos:notation
RIV/70883521:28120/10:63509877!RIV11-GA0-28120___
n4:aktivita
n14:P
n4:aktivity
P(GA402/09/0225)
n4:cisloPeriodika
2
n4:dodaniDat
n11:2011
n4:domaciTvurceVysledku
n8:9239227
n4:druhVysledku
n16:J
n4:duvernostUdaju
n17:S
n4:entitaPredkladatele
n13:predkladatel
n4:idSjednocenehoVysledku
246374
n4:idVysledku
RIV/70883521:28120/10:63509877
n4:jazykVysledku
n12:eng
n4:klicovaSlova
IAS/IFRS; SMEs; accounting standards; financial statements; performance measurement
n4:klicoveSlovo
n9:accounting%20standards n9:IAS%2FIFRS n9:financial%20statements n9:SMEs n9:performance%20measurement
n4:kodStatuVydavatele
CZ - Česká republika
n4:kontrolniKodProRIV
[23663D4567FC]
n4:nazevZdroje
Acta VŠFS
n4:obor
n18:AE
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
3
n4:projekt
n6:GA402%2F09%2F0225
n4:rokUplatneniVysledku
n11:2010
n4:svazekPeriodika
4
n4:tvurceVysledku
Müllerová, Libuše Paseková, Marie Kubíčková, Dana
s:issn
1802-792X
s:numberOfPages
19
n15:organizacniJednotka
28120