Aplikace standardu pro malé a střední podniky

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00139764" target="_blank" >RIV/62156489:43110/09:00139764 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

čeština

Original language name

The Application of Accounting Standard for SME

Original language description

IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income.

Czech name

The Application of Accounting Standard for SME

Czech description

IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income.

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Journal of Liability and Scientific Enquiry

ISSN

1741-6426

e-ISSN

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Volume of the periodical

2

Issue of the periodical within the volume

2

Country of publishing house

GB - UNITED KINGDOM

Number of pages

14

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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