Compatibility of the IFRS for small and medium-sized entities and the new EU-accounting directive

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43908581" target="_blank" >RIV/62156489:43110/15:43908581 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201563061945" target="_blank" >http://dx.doi.org/10.11118/actaun201563061945</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563061945" target="_blank" >10.11118/actaun201563061945</a>

Result language

angličtina

Original language name

Compatibility of the IFRS for small and medium-sized entities and the new EU-accounting directive

Original language description

The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU) has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. "Think small first" is the central principle in the new EU-Accounting Directive and the new regulations have to be adopted in the laws of European member states by 20 July 2015. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was published in 2009 by the International Accounting Standards Board (IASB). The IASB intended to create simplified international financial reporting standards for the special needs of smaller and medium-sized enterprise. The IASB completed in May 2015 a comprehensive review of the IFRS for SMEs and madeamendments to the Standard. The revised version of the IFRS for SMEs will be issued in the last quarter of 2015. The aim of the paper is to analyze the compatibility of the IFRS for SMEs and the new EU- Accounting Directive and the probl

Czech name

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Czech description

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Type

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

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

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

Name of the periodical

Acta universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

63

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

7

Pages from-to

1945-1951

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-84958171071