A Conversion of Regulatory Reports for Internal Users

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43920583" target="_blank" >RIV/49777513:23510/13:43920583 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
A Conversion of Regulatory Reports for Internal Users
Original language description
The basic function of accounting is to provide all its users with reliable data, not only for evaluating the past performance of a business entity, but also for the ability to make right decisions in the future, i.e. to predict the future business condition. It is obvious that all of the information requirements of users cannot be met entirely. This paper deals with the problematical aspects of financial reporting according to the laws of the Czech Republic that were identified by the SMEs' respondentswithin a questionnaire survey. The paper also compares these problematical aspects with the solutions of the IAS/IFRS and IFRS for SMEs and presents a proposed method of conversion of financial reporting in accordance with the laws of the Czech Republicto non-regulatory financial statements intended for business management and decision-making by internal users.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 22nd International Business Information Management Association
ISBN
978-0-9860419-1-4
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
531-541
Publisher name
International Business Information Management Association
Place of publication
Neuveden
Event location
Rome, Italy
Event date
Nov 13, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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