IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509878" target="_blank" >RIV/70883521:28120/10:63509878 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine
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. However, cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is the existence of27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is IFRS for SMEs. European tax legislation does not accept accounting income calculated according to IFRS as a basis for income taxcalculation and thus reporting according to IFRS is something extra to local financial statements. The aim of this paper is to compare the experience in standardizing financial reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
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)
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 5th International Conference, Accounting and Management Information Systems
ISBN
978-606-505-347-2
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
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Publisher name
Editora ASE
Place of publication
Bucuresti, Rumunsko
Event location
Bucuresti
Event date
Jan 1, 2010
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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