Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509877" target="_blank" >RIV/70883521:28120/10:63509877 - 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

Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement

Original language description

New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality andunderstandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is

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

AE - Management, administration and clerical work

OECD FORD branch

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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

2010

Confidentiality

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

Name of the periodical

Acta VŠFS

ISSN

1802-792X

e-ISSN

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Volume of the periodical

4

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

19

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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