Financial Reporting in Slovakia
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43866021" target="_blank" >RIV/70883521:28120/11:43866021 - 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
Financial Reporting in Slovakia
Original language description
Small and medium sized enterprises (SMEs) are driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Slovakia. Due to the globalization of business and international harmonization of financial reporting also Slovakia experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
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
Book/collection name
Harmonisations of SME?S Financial Reporting in Emerging CEE Countries
ISBN
978-960-474-301-8
Number of pages of the result
46
Pages from-to
263-308
Number of pages of the book
328
Publisher name
WSEAS Press
Place of publication
Montreux
UT code for WoS chapter
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