Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508675" target="_blank" >RIV/70883521:28120/09:63508675 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Reporting According to International Financial Reporting Standards in Small and Medium Enterprises in the Czech Republic
Original language description
The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. Cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is existence of 27 differentsystems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is the IFRS for SMEs. The aim of the article is to analyze problem areas in reporting according to IFRS at SMEs in the Czech Republic and to compare their results with the accounting practice in companies which report according to IFRS.
Czech name
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Czech description
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Project
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</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

Article name in the collection
Proceedings of the 17th Annual conference on Business and Marketing Strategies for Central & Eastern Europe
ISBN
978-3-9502045-8-2
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
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Publisher name
Vienna University of Economics and Business
Place of publication
Vídeň
Event location
Vídeň
Event date
Dec 3, 2009
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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