The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F11%3A00049644" target="_blank" >RIV/00216224:14560/11:00049644 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company
Original language description
In 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was published; it is expected to bring a considerable progress towards the harmonization of the accounting of SMEs. The aim of the standard is to create financial statements which will provide information about the financial position, performance and cash flow as these are important for users? economic decisions. Another objective of the standard is the enhancement of the quality of the provided information, its comprehensibility in the international context and the reduction of load for accounting entities which have to report with the use of global standards. Currently, there is no obligation to use the standard; its acceptance depends on the European Commission and then the national legislation of each particular country.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
International Conference New Socio-economic Challenges of Development in Europe 2010, Riga, Latvia
ISBN
978-9984-45-363-7
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
446-450
Publisher name
University of Latvia,
Place of publication
Riga, Latvia
Event location
University of Latvia, Riga.
Event date
Jan 1, 2010
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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