Current situation of Using IFRS for SMEs in the Czech Republic 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%3A63509886" target="_blank" >RIV/70883521:28120/10:63509886 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
ruština
Original language name
Standardizacija financovoj otčetnosti predprijatii malovo i srednevo bizneca: opit Českoj respubliki i Ukrajiny.
Original language description
This paper describes the experience of implementing IFRS in the small and medium-sized enterprises in the Czech Republic and Ukraine. Problems associated with application of the standard are the differences between national legislation and standards, andestablished habits in accounting and preparing financial statements.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
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
Name of the periodical
Mezdunarodnyj buchgalterskij učet
ISSN
2073-5081
e-ISSN
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Volume of the periodical
2010
Issue of the periodical within the volume
15 (147)
Country of publishing house
RU - RUSSIAN FEDERATION
Number of pages
8
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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