"2" . . "The Application of Accounting Standard for SME"@cs . "P(GA402/07/0547)" . "The Application of Accounting Standard for SME" . . . . . "Nerudov\u00E1, Danu\u0161e" . . "[BE5E55A3A557]" . "zdaniteln\u00FD p\u0159\u00EDjem; Finan\u010Dn\u00ED v\u00FDkazy pro v\u0161eobecn\u00E9 \u00FA\u010Dely; IFRS pro SME"@en . "43110" . . . "Bohu\u0161ov\u00E1, Hana" . "14"^^ . "The Application of Accounting Standard for SME" . "International Journal of Liability and Scientific Enquiry" . . "RIV/62156489:43110/09:00139764!RIV10-GA0-43110___" . "GB - Spojen\u00E9 kr\u00E1lovstv\u00ED Velk\u00E9 Brit\u00E1nie a Severn\u00EDho Irska" . "IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income." . "RIV/62156489:43110/09:00139764" . . . "IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income."@cs . "1741-6426" . "Aplikace standardu pro mal\u00E9 a st\u0159edn\u00ED podniky"@en . "2"^^ . . "2" . . . . "The Application of Accounting Standard for SME"@cs . "Aplikace standardu pro mal\u00E9 a st\u0159edn\u00ED podniky"@en . "Standard IFRS pro SME byl navr\u017Eeny pro aplikaci p\u0159i sestavov\u00E1n\u00ED finan\u010Dn\u00EDch v\u00FDkaz\u016F pro v\u0161eobecn\u00E9 \u00FA\u010Dely. Ur\u010Den\u00ED zdaniteln\u00E9ho p\u0159\u00EDjmu v\u0161ak vy\u017Eaduje v\u00FDkazy p\u0159\u00EDmo zur\u010Den\u00E9 k tomuto \u00FA\u010Delu. P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159en na mo\u017Enosti vyu\u017Eit\u00ED zisku nebo ztr\u00E1ty vyk\u00E1zan\u00E9ho ve finan\u010Dn\u00EDch v\u00FDkazech pro v\u0161eobecn\u00E9 \u00FA\u010Dela jako v\u00FDchoz\u00EDho bodu pro ur\u010Den\u00ED z\u00E1kladu dan\u011B z p\u0159\u00EDjm\u016F."@en . "2"^^ . "303745" . .