. "15"^^ . . . "1"^^ . . "BARTECZKOV\u00C1, Ivana" . "Accounting harmonisation, tax harmonisation, small and middle-size entreprises, microfirm, amendment to Accounting Law, executing regulation, direct tax, value added tax, excise tax"@en . . . . . . "2003" . "2" . . "CZ - \u010Cesk\u00E1 republika" . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E1 harmonizace v \u010Cesk\u00E9 republice p\u0159ed vstupem do Evropsk\u00E9 unie v kontextu mal\u00E9ho a st\u0159edn\u00EDho podnik\u00E1n\u00ED"@cs . . "Accounting and tax harmonisation in the Czech Republic before the entrance into the European Union in connection with small and middle enterprise"@en . . "5;14" . . "In connection with the Czech Republic entry to the European Union an intensive adjustments happen in accounting and tax areas. Success of accounting and tax harmonization is dependent upon a few aspects. One of them is general law maturity and harmonization. Czech Republic consolidates a national accounting and tax legislative with European or world legal rules. The primary trend in Czech accounting is an application of International Accounting Standards to national legislative. This application is not important only for large companies, but it will be also implicated small and medium enterprises."@en . "[6B535C0B2E5E]" . "RIV/47813059:19520/03:00000021!RIV/2004/MSM/195204/N" . . "Accounting and tax harmonisation in the Czech Republic before the entrance into the European Union in connection with small and middle enterprise"@en . "1212-415X" . . "V souvislosti s p\u0159ipravovan\u00FDm vstupem \u010Cesk\u00E9 republiky do Evropsk\u00E9 unie doch\u00E1z\u00ED v \u0159ad\u011B odv\u011Btv\u00ED k v\u00EDce \u010Di m\u00E9n\u011B intenzivn\u00EDm \u00FAprav\u00E1m. Jednou z mnoha projedn\u00E1van\u00FDch t\u00E9mat je i problematika harmonizace \u00FA\u010Detnictv\u00ED a dan\u00ED, kter\u00E1 bude m\u00EDt dopad nejen na velk\u00E9 obchodn\u00ED spole\u010Dnosti, ale rovn\u011B\u017E ovlivn\u00ED mal\u00E9 a st\u0159edn\u00ED podnikatelsk\u00E9 subjekty. Z\u00E1kladn\u00EDm trendem v \u00FA\u010Detnictv\u00ED se st\u00E1v\u00E1 aplikace Mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F do n\u00E1rodn\u00ED legislativy a tvorba n\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F.Tato aplikace se v\u0161ak ji\u017E nebude t\u00FDkat pouze velk\u00FDch obchodn\u00EDch spole\u010Dnost\u00ED k\u00F3tovan\u00FDch na burze, ale rovn\u011B\u017E bude m\u00EDt dopad na v\u0161echny mal\u00E9 a st\u0159edn\u00ED podniky." . "Z(MSM 195200007)" . . "631826" . . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E1 harmonizace v \u010Cesk\u00E9 republice p\u0159ed vstupem do Evropsk\u00E9 unie v kontextu mal\u00E9ho a st\u0159edn\u00EDho podnik\u00E1n\u00ED" . "Acta academica karviniensia 2/2003" . . "19520" . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E1 harmonizace v \u010Cesk\u00E9 republice p\u0159ed vstupem do Evropsk\u00E9 unie v kontextu mal\u00E9ho a st\u0159edn\u00EDho podnik\u00E1n\u00ED"@cs . . "RIV/47813059:19520/03:00000021" . "0"^^ . . "1"^^ . . "0"^^ . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E1 harmonizace v \u010Cesk\u00E9 republice p\u0159ed vstupem do Evropsk\u00E9 unie v kontextu mal\u00E9ho a st\u0159edn\u00EDho podnik\u00E1n\u00ED" .