"Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine" . "US - Spojen\u00E9 st\u00E1ty americk\u00E9" . . "RIV/70883521:28120/10:63509883!RIV11-GA0-28120___" . . "3" . "International Financial Reporting Standards (IFRS); Small and Medium-sized Enterprises (SMEs); Czech Republic; Financial Statements"@en . "RIV/70883521:28120/10:63509883" . . "[C604ABC4102A]" . "M\u00FCllerov\u00E1, Libu\u0161e" . "\u010Ci\u017Eevsk\u00E1, Ludmila" . . . "3"^^ . "P(GA402/09/0225)" . "13"^^ . . "Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine" . "Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine"@en . . "1"^^ . "28120" . "Current situation of Using IFRS for SMEs in the Czech Republic and Ukraine"@en . "2010" . . . . "Small and Medium-sized Enterprises (SMEs) play an important role in EU economy. However, their mutual activities are limited by various difficulties. One of the biggest problems is the fact that each of the 27 countries has a different accounting system. From this point of view it is useful to harmonize the systems. The best tool for this harmonization is IFRS for SMEs as a set of rules which can be used for making financial reports of the company." . "1944-6934" . . "Pasekov\u00E1, Marie" . . . . "International Journal of Art and Sciences" . "Small and Medium-sized Enterprises (SMEs) play an important role in EU economy. However, their mutual activities are limited by various difficulties. One of the biggest problems is the fact that each of the 27 countries has a different accounting system. From this point of view it is useful to harmonize the systems. The best tool for this harmonization is IFRS for SMEs as a set of rules which can be used for making financial reports of the company."@en . . . "252541" .