THE CONSEQUENCES OF “OPTIONS” IN THE DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL ON THE FINANCIAL STATEMENTS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63516272" target="_blank" >RIV/70883521:28120/17:63516272 - isvavai.cz</a>
Alternative codes found
RIV/00216224:14560/17:00097452
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201765041349" target="_blank" >http://dx.doi.org/10.11118/actaun201765041349</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201765041349" target="_blank" >10.11118/actaun201765041349</a>
Alternative languages
Result language
angličtina
Original language name
THE CONSEQUENCES OF “OPTIONS” IN THE DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL ON THE FINANCIAL STATEMENTS
Original language description
Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.
Czech name
—
Czech description
—
Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Volume of the periodical
65
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
1349-1357
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85028872448