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Analysis of the Current Harmonization Process for Financial Reporting Standards in the European Union and its Progress

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F11%3A43897461" target="_blank" >RIV/49777513:23510/11:43897461 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Analysis of the Current Harmonization Process for Financial Reporting Standards in the European Union and its Progress

  • Original language description

    The financial accounting is the basic tool which gives necessary data to all its users, not only for assessment of the company performance in the past, but also for the ability to make proper decisions in the future, which will lead to positive influenceof company's activities. Development of the global economy place requires the harmonization of accounting method that would lead to the creation of a single global worldwide used and acceptable accounting system. The European Commission decided to gradually harmonize the accounting and reporting system of the EU with the IAS/IFRS system, which is (together with US GAAP) worldwide applicable and acceptable accounting system. International financial reporting standard for small- and medium-sized entities(IFRS for SME) has been valid since 2009 and its purpose is to create the set of rules for financial reporting, which will balance the costs and benefits connected with their application.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

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

    The 17th International Business Information Management Association Conference

  • ISBN

    978-0-9821489-6-9

  • ISSN

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

    1895-1903

  • Publisher name

    International Business Information Management Association

  • Place of publication

    Milan

  • Event location

    Italy, Milan

  • Event date

    Nov 14, 2011

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article