Reporting ability of financial statements of micro and small accounting entities after amendment of Act on Accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F17%3AN0000006" target="_blank" >RIV/29142890:_____/17:N0000006 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_I_final.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_I_final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Reporting ability of financial statements of micro and small accounting entities after amendment of Act on Accounting

Popis výsledku v původním jazyce

The submitted paper deals with the reporting ability of the financial statements of micro and small accounting entities after the amendment of the Act on Accounting. Firstly, the content of the individual financial statements will be defined and assessed, secondly the structure and reporting ability of the Notes to the financial statements including comments on realised changes will be discussed. At the end of the paper the comparative analysis of the reporting ability of the financial statements of small and micro accounting entities for the users of the accounting information before and after the amendment of the Act on Accounting.

Název v anglickém jazyce

Reporting ability of financial statements of micro and small accounting entities after amendment of Act on Accounting

Popis výsledku anglicky

The submitted paper deals with the reporting ability of the financial statements of micro and small accounting entities after the amendment of the Act on Accounting. Firstly, the content of the individual financial statements will be defined and assessed, secondly the structure and reporting ability of the Notes to the financial statements including comments on realised changes will be discussed. At the end of the paper the comparative analysis of the reporting ability of the financial statements of small and micro accounting entities for the users of the accounting information before and after the amendment of the Act on Accounting.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Financial Management of Firms and Financial Institutions

ISBN

978-80-248-4138-0

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

79-86

Název nakladatele

VŠB-Technická univerzita Ostrava

Místo vydání

Ostrava, CZ

Místo konání akce

Ostrava, Czech Republic

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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