"Univerzita Komensk\u00E9ho v Bratislave" . . "P(GA402/09/0225)" . "318734" . . "Bratislava" . "Bratislava" . . . "[879D562FAA40]" . "3"^^ . "Struha\u0159ov\u00E1, Kate\u0159ina" . "Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic" . "28120" . . "\u0160teker, Karel" . "RIV/70883521:28120/09:63508658" . . . . "7"^^ . "978-0-9797659-5-7" . "3"^^ . . . "Understandability of the financial statements is the key condition for communication among the users of financial information. The accounting and financial reporting is a subject of continuous development in Europe as well as worldwide which has to react to the continuous changes of national and international economic environment and which has to respond to inputs from development of theoretical knowledge and practical experience from realization of different opinion streams. Since year 2000 a project has been held by IASB, which aims at making IAS/IFRS closer to the needs of small and medium-sized enterprises; it is expected that very soon these standards for small and medium sized enterprises will be approved. The aim of the article is to provide information about implementation of IAS/IFRS financial reporting in small and medium-sized enterprises in the Czech Republic." . . "Understandability of the financial statements is the key condition for communication among the users of financial information. The accounting and financial reporting is a subject of continuous development in Europe as well as worldwide which has to react to the continuous changes of national and international economic environment and which has to respond to inputs from development of theoretical knowledge and practical experience from realization of different opinion streams. Since year 2000 a project has been held by IASB, which aims at making IAS/IFRS closer to the needs of small and medium-sized enterprises; it is expected that very soon these standards for small and medium sized enterprises will be approved. The aim of the article is to provide information about implementation of IAS/IFRS financial reporting in small and medium-sized enterprises in the Czech Republic."@en . "Proceedings of the 11th International Conference of the Society for Global Business and Economic Development (SGBED)" . . "financial statement; harmonization of Accounting; IAS/IFRS for small and medium-sized enterprises"@en . . "Pasekov\u00E1, Marie" . "Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic"@en . . . . "Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic" . "RIV/70883521:28120/09:63508658!RIV10-GA0-28120___" . . "Implementation of IAS/IFRS financial reporting in small and medium-sized enterprises (SMEs) in the Czech Republic"@en . . "2009-05-27+02:00"^^ .