"3" . "Anal\u00FDza pr\u00E1vn\u00EDho a podnikatelsk\u00E9ho prost\u0159ed\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 republiky" . . "Analysis of the Legal and Entrepreneurial Environment in the Czech Republic"@en . "1"^^ . "1212-3609" . "Analysis of the Legal and Entrepreneurial Environment in the Czech Republic"@en . "Technick\u00E1 univerzita v Liberci" . . . "During the process of preparation for joining the EU as well as after it small and medium enterprices can encounter a lot of problems at account operation and obtaining key financial information.Small and medium enterprises cannot operate accounts and draw up financial statements on a basis of standards designed for big enterprises. Small and medium enterprises should run double-entry bookkeeping on accrual basis, which should not contradict the elementary rules of international accounting standards, and the users of which should be in particular the management, creditors and the tax office."@en . "[3F536C17451B]" . . "Mal\u00E9 a st\u0159edn\u00ED podniky se mohou v kontextu p\u0159\u00EDprav a i po samotn\u00E9m vstupu do Evropsk\u00E9 unie setkat s \u0159adou probl\u00E9m\u016F p\u0159i veden\u00ED \u00FA\u010Detnictv\u00ED a p\u0159i zaji\u0161\u0165ov\u00E1n\u00ED kl\u00ED\u010Dov\u00FDch finan\u010Dn\u00EDch informac\u00ED. Mal\u00E9 a st\u0159edn\u00ED podniky nemohou v\u00E9st \u00FA\u010Detnictv\u00ED a sestavovat \u00FA\u010Detn\u00ED v\u00FDkazy na b\u00E1zi standard\u016F p\u016Fvodn\u011B zam\u00FD\u0161len\u00FDch pro velk\u00E9 podniky. Mal\u00E9 a st\u0159edn\u00ED podniky by m\u011Bly v\u00E9st zjednodu\u0161en\u00E9 podvojn\u00E9 \u00FA\u010Detnictv\u00ED na akru\u00E1ln\u00ED b\u00E1zi, kter\u00E9 by nem\u011Blo b\u00FDt v rozporu se z\u00E1kladn\u00EDmi pravidly mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F, a jeho\u017E u\u017Eivate li budou hlavn\u011B management, v\u011B\u0159itel\u00E9 a finan\u010Dn\u00ED \u00FA\u0159ad." . . . "Z(MSM 265300021)" . "4"^^ . . "Liberec" . . "Anal\u00FDza pr\u00E1vn\u00EDho a podnikatelsk\u00E9ho prost\u0159ed\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 republiky"@cs . . "28120" . . . . "RIV/70883521:28120/03:63501550!RIV/2004/MSM/281204/N" . . "598336" . . "Anal\u00FDza pr\u00E1vn\u00EDho a podnikatelsk\u00E9ho prost\u0159ed\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 republiky" . . "small and small-to-medium sized enterprises, trade act, tax system, support for entrepreneurial activities, revenue act, international harmonization of accounting, harmonization of taxes"@en . . . "Pasekov\u00E1, Marie" . "E+M. Ekonomie a Management" . "RIV/70883521:28120/03:63501550" . "92-95" . "0"^^ . "Anal\u00FDza pr\u00E1vn\u00EDho a podnikatelsk\u00E9ho prost\u0159ed\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 republiky"@cs . . "2"^^ . "0"^^ . . "Sikorov\u00E1, Eva" .