Reporting ability of financial statements of micro and small accounting entities after amendment of Act on Accounting

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F17%3AN0000006" target="_blank" >RIV/29142890:_____/17:N0000006 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_I_final.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_I_final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Reporting ability of financial statements of micro and small accounting entities after amendment of Act on Accounting
Original language description
The submitted paper deals with the reporting ability of the financial statements of micro and small accounting entities after the amendment of the Act on Accounting. Firstly, the content of the individual financial statements will be defined and assessed, secondly the structure and reporting ability of the Notes to the financial statements including comments on realised changes will be discussed. At the end of the paper the comparative analysis of the reporting ability of the financial statements of small and micro accounting entities for the users of the accounting information before and after the amendment of the Act on Accounting.
Czech name
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Czech description
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Publication year
2017
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
ISBN
978-80-248-4138-0
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
79-86
Publisher name
VŠB-Technická univerzita Ostrava
Place of publication
Ostrava, CZ
Event location
Ostrava, Czech Republic
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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