"Pro \u00FA\u010Dely odstran\u011Bn\u00ED p\u0159ek\u00E1\u017Eek v p\u0159eshrani\u010Dn\u00EDch aktivit\u00E1ch mal\u00FDch a st\u0159edn\u00EDch podnik\u016F je t\u0159eba harmonizovat syst\u00E9my \u00FA\u010Detnictv\u00ED. Existuje \u0159ada zp\u016Fsob\u016F, jak\u00FDmi postupovat. Nejv\u00FDznamn\u011Bj\u0161\u00ED aktivitou v tomto sm\u011Bru je v\u00FDzkumn\u00FD projekt IASB (Rada pro mezin\u00E1rodn\u00ED \u00FA\u010Detn\u00ED standardy), nebo\u0165 ona vyvinula IFRS. P\u0159esto\u017Ee by mal\u00E9 a st\u0159edn\u00ED podniky mohly vyu\u017E\u00EDvat IFRS, byla by jejich aplikace v uveden\u00FDch podnic\u00EDch zna\u010Dn\u011B n\u00E1kladn\u00E1. Na z\u00E1klad\u011B v\u00FDsledk\u016F pr\u016Fzkumu bylo zji\u0161t\u011Bno, \u017Ee existuje vysok\u00FD z\u00E1jem o vytvo\u0159en\u00ED standard\u016F pro mal\u00E9 a st\u0159en\u00ED podniky, a to v podob\u011B modifikovan\u00FDch IFRS. P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159ena na mo\u017Enosti zjednodu\u0161en\u00ED IAS 12 Dan\u011B z p\u0159\u00EDjm\u016F pro \u00FA\u010Dely mal\u00FDch a st\u0159edn\u00EDch podnik\u016F." . . "\u010Cesk\u00E1 zem\u011Bd\u011Blsk\u00E1 univerzita v Praze" . "Mo\u017Enosti zjednodu\u0161en\u00ED IAS 12 DAN\u011A Z P\u0158\u00CDJM\u016E pro SME"@cs . "RIV/62156489:43110/07:00112508!RIV08-GA0-43110___" . . "978-80-213-1661-4" . . "Pro \u00FA\u010Dely odstran\u011Bn\u00ED p\u0159ek\u00E1\u017Eek v p\u0159eshrani\u010Dn\u00EDch aktivit\u00E1ch mal\u00FDch a st\u0159edn\u00EDch podnik\u016F je t\u0159eba harmonizovat syst\u00E9my \u00FA\u010Detnictv\u00ED. Existuje \u0159ada zp\u016Fsob\u016F, jak\u00FDmi postupovat. Nejv\u00FDznamn\u011Bj\u0161\u00ED aktivitou v tomto sm\u011Bru je v\u00FDzkumn\u00FD projekt IASB (Rada pro mezin\u00E1rodn\u00ED \u00FA\u010Detn\u00ED standardy), nebo\u0165 ona vyvinula IFRS. P\u0159esto\u017Ee by mal\u00E9 a st\u0159edn\u00ED podniky mohly vyu\u017E\u00EDvat IFRS, byla by jejich aplikace v uveden\u00FDch podnic\u00EDch zna\u010Dn\u011B n\u00E1kladn\u00E1. Na z\u00E1klad\u011B v\u00FDsledk\u016F pr\u016Fzkumu bylo zji\u0161t\u011Bno, \u017Ee existuje vysok\u00FD z\u00E1jem o vytvo\u0159en\u00ED standard\u016F pro mal\u00E9 a st\u0159en\u00ED podniky, a to v podob\u011B modifikovan\u00FDch IFRS. P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159ena na mo\u017Enosti zjednodu\u0161en\u00ED IAS 12 Dan\u011B z p\u0159\u00EDjm\u016F pro \u00FA\u010Dely mal\u00FDch a st\u0159edn\u00EDch podnik\u016F."@cs . "Mo\u017Enosti zjednodu\u0161en\u00ED IAS 12 DAN\u011A Z P\u0158\u00CDJM\u016E pro SME" . "[5B1B96AD5B5D]" . "RIV/62156489:43110/07:00112508" . "Small and Medium-sized enterprises (SMEs) corporate income tax base; IFRS; harmonization"@en . . . . "Possible simplification of IAS 12 - Inome tax for SMEs"@en . "21;25" . "Praha" . . . . "43110" . "1"^^ . "There are many ways how to develop accounting standards compatible for SMEs, but most significant activity in this field is the research project of IASB (International Accounting Standards Board). IASB has developed IFRS. Even though IFRS are suitable for all the entities, their application in case of SMEs would be very expensive and could increase compliance costs of taxation significantly. The research has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability -- i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. The paper presents the ways of possible modifications of IAS 12 Income Tax which could be done in case of SMEs"@en . "Mo\u017Enosti zjednodu\u0161en\u00ED IAS 12 DAN\u011A Z P\u0158\u00CDJM\u016E pro SME" . "P(GA402/07/0547)" . . "5"^^ . . "435485" . "Possible simplification of IAS 12 - Inome tax for SMEs"@en . "1"^^ . . "Bohu\u0161ov\u00E1, Hana" . . "Mo\u017Enosti zjednodu\u0161en\u00ED IAS 12 DAN\u011A Z P\u0158\u00CDJM\u016E pro SME"@cs . "Obchod, jakost a finance v podnic\u00EDch - determinanty konkurenceschopnosti IV. Praha: \u010Cesk\u00E1 zem\u011Bd\u011Blsk\u00E1 univerzita v Praze, 2007," . . .