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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

  • DOI - Digital Object Identifier

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

  • Czech description

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

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

  • 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

  • UT code for WoS article

  • EID of the result in the Scopus database