. "57"^^ . . "1"^^ . "small and medium-sized enterprises (SMEs)" . "1"^^ . . . . . "\u0158e\u0161en\u00ED projektu se op\u00EDr\u00E1 o dotazn\u00EDkov\u00FD pr\u016Fzkum, anal\u00FDzu jednotliv\u00FDch verz\u00ED n\u00E1vrh\u016F standard\u016F v\u010Detn\u011B identifikace jejich v\u00FDhod a nev\u00FDhod, vy\u0161et\u0159ov\u00E1na byla i vazba p\u0159i ur\u010Den\u00ED z\u00E1kladu dan\u011B. V porovn\u00E1n\u00ED s grantovou p\u0159ihl\u00E1\u0161kou lze konstatovat, \u017Ee p\u016Fvodn\u011B zadan\u00E9"@cs . "GA402/07/0547" . . "small and medium-sized enterprises (SMEs); financial reporting standards for SME; compliance costs o"@en . "2009-12-31+01:00"^^ . "The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction"@en . "2009-04-22+02:00"^^ . "2007-01-01+01:00"^^ . "http://www.isvav.cz/projectDetail.do?rowId=GA402/07/0547"^^ . . . . "Dopady harmonizace finan\u010Dn\u00EDho v\u00FDkaznictv\u00ED pro mal\u00E9 a st\u0159edn\u00ED podniky ve vazb\u011B na konstrukci z\u00E1kladu dan\u011B z p\u0159\u00EDjmu" . . "Mal\u00E9 a st\u0159edn\u00ED podniky zauj\u00EDmaj\u00ED v\u00FDznamn\u00E9 postaven\u00ED v ekonomice EU, zejm\u00E9na v oblasti zam\u011Bstnanosti. Jejich p\u016Fsoben\u00ED na jednotn\u00E9m trhu je v\u0161ak limitov\u00E1no \u0159adou p\u0159ek\u00E1\u017Eek. Za nejv\u00FDznamn\u011Bj\u0161\u00ED lze pova\u017Eovat p\u0159ek\u00E1\u017Eky v podob\u011B odli\u0161n\u00FDch n\u00E1rodn\u00EDch pr\u00E1vn\u00EDch \u00FApravoblasti \u00FA\u010Detnictv\u00ED a dan\u00ED. V sou\u010Dasn\u00E9 dob\u011B je z\u0159ejm\u00E9, \u017Ee mus\u00ED doj\u00EDt k harmonizaci syst\u00E9m\u016F \u00FA\u010Detnictv\u00ED a dan\u00ED jednotliv\u00FDch zem\u00ED. C\u00EDlem projektu je prov\u00E9st komparaci mo\u017En\u00FDch p\u0159\u00EDstup\u016F k harmonizaci v oblasti \u00FA\u010Detnictv\u00ED SME, d\u00E1le analyzovat dopady neexistuj\u00EDc\u00ED harmonizace v uveden\u00FDch oblastech na \u00FA\u010Dast SME na podnik\u00E1n\u00ED v r\u00E1mci jednotn\u00E9ho trhu. Rovn\u011B\u017E bude provedena anal\u00FDza mo\u017Enost\u00ED implementace standard\u016F pro SME do pr\u00E1vn\u00ED \u00FApravy \u00FA\u010Detnictv\u00ED v \u010CR v n\u00E1vaznosti na segmentaci SME (fakultativn\u00ED a obligatorn\u00ED sestavov\u00E1n\u00ED \u00FA\u010Detn\u00EDch z\u00E1v\u011Brek SME dle standard\u016F pro SME s p\u0159\u00EDpadnou vazbu na jednotnou metodiku stanoven\u00ED z\u00E1kladu dan\u011B z p\u0159\u00EDjm\u016F), identifikace n\u00E1klad\u016F a p\u0159\u00EDnos\u016F spojen\u00FDch s implementac\u00ED standard\u016F pro SME do podnikov\u00E9 sf\u00E9ry." . . . "."@en . . . . "2015-01-22+01:00"^^ . "Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles can be considered different national accounting and tax systems. At present it is obvious that certain degree of accounting and tax harmonization has to take place. The aim of the project is to compare different attitudes to harmonization of accounting for SME, to analyze the impacts of missing harmonization in above stated areas on the activities of SMEs on the internal market. The possibility of implementation of standards for SME in to the Czech legislation will be analyzed as well, mainly in connection with SME segmentation (facultative and obligatory financial statements based on standards for SME together in connection with the unified method of corporate tax base construction). The identification of costs and contributions connected with implementation of"@en . " financial reporting standards for SME" . "0"^^ . . . "57"^^ .