Comparison of Approaches to Financial Reporting of Non-current Assets According to the IFRS for SMEs and IAS/IFRS.

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F14%3A43922090" target="_blank" >RIV/49777513:23510/14:43922090 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.proeng.2014.03.044" target="_blank" >http://dx.doi.org/10.1016/j.proeng.2014.03.044</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.proeng.2014.03.044" target="_blank" >10.1016/j.proeng.2014.03.044</a>

Result language
angličtina
Original language name
Comparison of Approaches to Financial Reporting of Non-current Assets According to the IFRS for SMEs and IAS/IFRS.
Original language description
The aim of this paper is to compare the policies for measurement, depreciation and recognition of tangible fixed assets according to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and according to the full version of the International Financial Reporting Standards (IAS/IFRS). In addition, the paper presents results of an empirical research into the awareness level of respondents (economists and chief accountants of small and medium-sized enterprises inthe Czech Republic) as to the IAS/IFRS and IFRS for SMEs accounting system.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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