The prediction of IFRS for SMEs adoption

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906741" target="_blank" >RIV/62156489:43110/15:43906741 - isvavai.cz</a>
Result on the web
<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The prediction of IFRS for SMEs adoption
Original language description
Small and medium sized companies have an important position in the economy, mainly in the area of employment. Activities of SMEs on the international markets are limited by a great deal of obstacles in comparison with large enterprises. Different national financial reporting and taxation systems can be considered as the most important obstacles. Harmonization of financial reporting could partially remove one of these obstacles. The paper is concerned with the development of a model for adoption of the IFRS for SMEs in different countries. The model is based on the identification of indicators that characterize the relevant country in relation to decisions about adoption of the IFRS for SMEs.
Czech name
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Czech description
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Project
<a href="/en/project/GA13-21683S" target="_blank" >GA13-21683S: The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-342-4
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
106-114
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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