EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F11%3A00050065" target="_blank" >RIV/00216224:14560/11:00050065 - 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
EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES
Original language description
Small and medium-sized enterprises are a significant sector of national economies of developed countries. Their accounting and reporting has been following national GAAP, thus not enabling international comparison. The International Accounting StandardsBoard worked on the International Financial Reporting Standard for Small and Medium-sized Entities from 2003 and published it in July 2009. To implement the standard, individual national legislations have to accept it. When implementing the standard a number of troubles can arise; some of them related to the implementation itself, others to its practical use, some still to the differences in the concepts of financial statement, or in the accountants? experience, knowledge and practices so far. The paperdeals with the accounting and reporting in small and medium-sized enterprises in the Czech Republic and discusses their potential problems which may arise if the standard is implemented.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
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
Name of the periodical
Financial Assets and Investing
ISSN
1804-509X
e-ISSN
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Volume of the periodical
2
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
4
Pages from-to
52-55
UT code for WoS article
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EID of the result in the Scopus database
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