EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F11%3A00050065" target="_blank" >RIV/00216224:14560/11:00050065 - 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

EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES

Popis výsledku v původním jazyce

Small and medium-sized enterprises are a significant sector of national economies of developed countries. Their accounting and reporting has been following national GAAP, thus not enabling international comparison. The International Accounting StandardsBoard worked on the International Financial Reporting Standard for Small and Medium-sized Entities from 2003 and published it in July 2009. To implement the standard, individual national legislations have to accept it. When implementing the standard a number of troubles can arise; some of them related to the implementation itself, others to its practical use, some still to the differences in the concepts of financial statement, or in the accountants? experience, knowledge and practices so far. The paperdeals with the accounting and reporting in small and medium-sized enterprises in the Czech Republic and discusses their potential problems which may arise if the standard is implemented.

Název v anglickém jazyce

EXPERTS´ OPINIONS ON THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM SIZED ENTITIES

Popis výsledku anglicky

Small and medium-sized enterprises are a significant sector of national economies of developed countries. Their accounting and reporting has been following national GAAP, thus not enabling international comparison. The International Accounting StandardsBoard worked on the International Financial Reporting Standard for Small and Medium-sized Entities from 2003 and published it in July 2009. To implement the standard, individual national legislations have to accept it. When implementing the standard a number of troubles can arise; some of them related to the implementation itself, others to its practical use, some still to the differences in the concepts of financial statement, or in the accountants? experience, knowledge and practices so far. The paperdeals with the accounting and reporting in small and medium-sized enterprises in the Czech Republic and discusses their potential problems which may arise if the standard is implemented.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Financial Assets and Investing

ISSN

1804-509X

e-ISSN

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Svazek periodika

2

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

4

Strana od-do

52-55

Kód UT WoS článku

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EID výsledku v databázi Scopus

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