The Impact of the Amendment to the Accounting Act on the Financial Reporting of Micro Enterprises

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913778" target="_blank" >RIV/62156489:43110/18:43913778 - isvavai.cz</a>
Result on the web
<a href="http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf" target="_blank" >http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Impact of the Amendment to the Accounting Act on the Financial Reporting of Micro Enterprises
Original language description
Since 2016 significant changes have been made to Act No. 563/1991 Coll. on Accounting based on the mandatory implementation of Directive 2013/34 / EU on annual accounts. Therefore the purpose of this article is, to assess the impact of these changes on microenterprises financial reporting and disclosure of financial information. The particular emphasis is given to assess the quantitative and qualitative reduction of the burden resulting from the implementation of a simplified accounting regime for these enterprises. Fulfilling the meaning of the European directive improving conditions for microenterprises will be evaluated.
Czech name
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Czech description
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Publication year
2018
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
978-80-7509-561-9
ISSN
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e-ISSN
neuvedeno
Number of pages
11
Pages from-to
404-414
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 22, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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