"3"^^ . "1" . . "Harmonization of financial reporting of small and medium sized enterprises in the Czech" . . . "Journal of Modern Accountinga and Auditing" . "2010," . "1"^^ . "P(GA402/09/0225)" . . "H\u00FDblov\u00E1, Eva" . "Harmonization of financial reporting of small and medium sized enterprises in the Czech"@en . "A current problem of the present day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better communication with banks, with investors, rating agencies etc." . "Pasekov\u00E1, Marie" . . . . "9"^^ . . "RIV/00216224:14560/10:00048513!RIV11-GA0-14560___" . "A current problem of the present day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better communication with banks, with investors, rating agencies etc."@en . "financial statements; reporting; small and medium-sized enterprises; harmonization; IFRS"@en . . "US - Spojen\u00E9 st\u00E1ty americk\u00E9" . . "RIV/00216224:14560/10:00048513" . . "261241" . . "14560" . . "M\u00FCllerov\u00E1, Libu\u0161e" . "[9299C86E6FAC]" . "Harmonization of financial reporting of small and medium sized enterprises in the Czech" . "Harmonization of financial reporting of small and medium sized enterprises in the Czech"@en . . . . . "1548-6583" .