"Small and medium sized enterprises are the significant parts of national economy in advanced countries. Their accounting and reporting are abided by national legislature and the differences between them ensure that there is not a possibility to make comparison in international scale. Since 2003 International Accounting Standards Board has been preparing International Financial Reporting Standard for Small and Medium sized Entities, which is meant to be published in the second quarter of 2009. This standard shall become the principle for harmonization of accounting of small and medium sized enterprises. This article considers the contemporary posture and future development of financial reporting in small and medium sized enterprises in Czech Republic."@en . "RIV/00216224:14560/09:00029274" . "H\u00FDblov\u00E1, Eva" . . "7"^^ . "1"^^ . . . . . . . "\u00DA\u010Detnictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch" . "Sborn\u00EDk p\u0159\u00EDsp\u011Bvk\u016F z mezin\u00E1rodn\u00ED v\u011Bdeck\u00E9 konference Finance a v\u00FDkonnost firem ve v\u011Bd\u011B, v\u00FDuce a praxi" . "\u00DA\u010Detnictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch"@cs . "THE Accounting of Small and Medium sized Enterprises"@en . "978-80-7318-798-9" . . "Zl\u00EDn" . "P(GA402/09/0225)" . "THE Accounting of Small and Medium sized Enterprises"@en . . "Univerzita Tom\u00E1\u0161e Bati ve Zl\u00EDn\u011B" . "347330" . . "2009-04-23+02:00"^^ . . . "\u00DA\u010Detnictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch" . "ZL\u00EDn" . "\u00DA\u010Detnictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch"@cs . "RIV/00216224:14560/09:00029274!RIV10-GA0-14560___" . . . "Mal\u00E9 a st\u0159edn\u00ED podniky jsou v\u00FDznamnou sou\u010D\u00E1st\u00ED n\u00E1rodn\u00EDho hospod\u00E1\u0159stv\u00ED ve vysp\u011Bl\u00FDch st\u00E1tech. Jejich \u00FA\u010Detnictv\u00ED a v\u00FDkaznictv\u00ED se \u0159\u00EDd\u00ED n\u00E1rodn\u00EDmi legislativami a rozd\u00EDly mezi nimi znemo\u017E\u0148uj\u00ED srovn\u00E1n\u00ED v mezin\u00E1rodn\u00EDm m\u011B\u0159\u00EDtku. Rada pro Mezin\u00E1rodn\u00ED standardy \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED p\u0159ipravuje od roku 2003 Mezin\u00E1rodn\u00ED standard \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED pro mal\u00E9 a st\u0159edn\u00ED firmy, kter\u00FD m\u00E1 b\u00FDt zve\u0159ejn\u011Bn ve druh\u00E9m \u010Dtvrtlet\u00ED roku 2009. Tento standard by m\u011Bl b\u00FDt z\u00E1kladem pro harmonizaci \u00FA\u010Detnictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch. \u010Cl\u00E1nek se zab\u00FDv\u00E1 sou\u010Dasn\u00FDm stavem a budouc\u00EDm v\u00FDvojem v\u00FDkaznictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch v \u010Cesk\u00E9 republice." . "14560" . . "[CF8B00A979B2]" . "1"^^ . "small and medium sized enterprises; accounting"@en . "Mal\u00E9 a st\u0159edn\u00ED podniky jsou v\u00FDznamnou sou\u010D\u00E1st\u00ED n\u00E1rodn\u00EDho hospod\u00E1\u0159stv\u00ED ve vysp\u011Bl\u00FDch st\u00E1tech. Jejich \u00FA\u010Detnictv\u00ED a v\u00FDkaznictv\u00ED se \u0159\u00EDd\u00ED n\u00E1rodn\u00EDmi legislativami a rozd\u00EDly mezi nimi znemo\u017E\u0148uj\u00ED srovn\u00E1n\u00ED v mezin\u00E1rodn\u00EDm m\u011B\u0159\u00EDtku. Rada pro Mezin\u00E1rodn\u00ED standardy \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED p\u0159ipravuje od roku 2003 Mezin\u00E1rodn\u00ED standard \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED pro mal\u00E9 a st\u0159edn\u00ED firmy, kter\u00FD m\u00E1 b\u00FDt zve\u0159ejn\u011Bn ve druh\u00E9m \u010Dtvrtlet\u00ED roku 2009. Tento standard by m\u011Bl b\u00FDt z\u00E1kladem pro harmonizaci \u00FA\u010Detnictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch. \u010Cl\u00E1nek se zab\u00FDv\u00E1 sou\u010Dasn\u00FDm stavem a budouc\u00EDm v\u00FDvojem v\u00FDkaznictv\u00ED v mal\u00FDch a st\u0159edn\u00EDch firm\u00E1ch v \u010Cesk\u00E9 republice."@cs .