Harmonization of Small and Medium-sized Enterprises Accounting in Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00084747" target="_blank" >RIV/00216224:14560/15:00084747 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Harmonization of Small and Medium-sized Enterprises Accounting in Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements
Original language description
In line with the current development of economy in Europe and the world, the significance of small and medium-sized enterprises is increasing together with their support provided by European institutions. One of the areas in which an excessive burden hasbeen identified is financial reporting. The introductory part of Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements emphasizes a focus on small and medium-sized enterprises; the text indicates possiblesimplifications of accounting and reporting. Another very important area is the harmonization of the financial statements. The aim of the paper is to carry out the analysis and evaluation of the Directive in relation to the accounting harmonization of small and medium-sized enterprises.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Financial Management of Firms and Financial Institutions. Proceedings (Part II)
ISBN
9788024838656
ISSN
2336-162X
e-ISSN
—
Number of pages
8
Pages from-to
414-421
Publisher name
VŠB - Technical University of Ostrava, Faculty of Economics
Place of publication
Ostrava
Event location
Ostrava
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)