The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F11%3A00049644" target="_blank" >RIV/00216224:14560/11:00049644 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company

Popis výsledku v původním jazyce

In 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was published; it is expected to bring a considerable progress towards the harmonization of the accounting of SMEs. The aim of the standard is to create financial statements which will provide information about the financial position, performance and cash flow as these are important for users? economic decisions. Another objective of the standard is the enhancement of the quality of the provided information, its comprehensibility in the international context and the reduction of load for accounting entities which have to report with the use of global standards. Currently, there is no obligation to use the standard; its acceptance depends on the European Commission and then the national legislation of each particular country.

Název v anglickém jazyce

The Influence of the International Financial Reporting Standard for Small and Medium-sized Entities on the Financial Position and Performance of a Company

Popis výsledku anglicky

In 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was published; it is expected to bring a considerable progress towards the harmonization of the accounting of SMEs. The aim of the standard is to create financial statements which will provide information about the financial position, performance and cash flow as these are important for users? economic decisions. Another objective of the standard is the enhancement of the quality of the provided information, its comprehensibility in the international context and the reduction of load for accounting entities which have to report with the use of global standards. Currently, there is no obligation to use the standard; its acceptance depends on the European Commission and then the national legislation of each particular country.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

International Conference New Socio-economic Challenges of Development in Europe 2010, Riga, Latvia

ISBN

978-9984-45-363-7

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

446-450

Název nakladatele

University of Latvia,

Místo vydání

Riga, Latvia

Místo konání akce

University of Latvia, Riga.

Datum konání akce

1. 1. 2010

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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