Use of Financial Securities in the Czech Republic: Some Evidence from SMEs
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43866018" target="_blank" >RIV/70883521:28120/11:43866018 - 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
Use of Financial Securities in the Czech Republic: Some Evidence from SMEs
Original language description
The international accounting harmonization process and recent developments in international financial reporting standards determined a shift in accounting paradigms from historical cost accounting towards fair value accounting. Our paper analyzes how this shift impacted upon Czech accounting by particularly focusing on reporting for securities. Extending the objective of our paper, we assess the current status in terms of securities being used by small and medium-sized entities and entities? ability tomeasure these financial instruments. The developed analysis relies on information being collected through the use of a questionnaire based survey. Finally we conclude through a comparative approach of Czech accounting regulations and International Financial Reporting Standards in the area of financial instruments.
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
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Proceedings of the International Conference Accounting and Management Information Systems
ISSN
2247-6245
e-ISSN
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Volume of the periodical
Neuveden
Issue of the periodical within the volume
6
Country of publishing house
RO - ROMANIA
Number of pages
14
Pages from-to
303-316
UT code for WoS article
000296318700018
EID of the result in the Scopus database
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