Financial Reporting in Poland

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F11%3A%230001479" target="_blank" >RIV/47813059:19520/11:#0001479 - 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

Financial Reporting in Poland

Popis výsledku v původním jazyce

This book comprises from the general introduction where will be discussed the SMEs sector in general, awell as measurement issues in financial accounting. There will be also provided the introduction to IFRS for SMEs. The main part of book consist of national cases of the Czech Republic, Estonia, Latvia, Lithuania, Poland, Romania and Slovakia, providing the view of leading experts on financial reporting in these emerging CEE countries being a part of European Union. emerging CEE countries being a partof European Union. Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Poland. Due to the globalization of business and international harmonization offinancial reporting also Poland 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.

Název v anglickém jazyce

Financial Reporting in Poland

Popis výsledku anglicky

This book comprises from the general introduction where will be discussed the SMEs sector in general, awell as measurement issues in financial accounting. There will be also provided the introduction to IFRS for SMEs. The main part of book consist of national cases of the Czech Republic, Estonia, Latvia, Lithuania, Poland, Romania and Slovakia, providing the view of leading experts on financial reporting in these emerging CEE countries being a part of European Union. emerging CEE countries being a partof European Union. Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Poland. Due to the globalization of business and international harmonization offinancial reporting also Poland 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.

Druh

C - Kapitola v odborné knize

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0002" target="_blank" >GAP403/11/0002: Aktuální problémy oceňování pro potřeby řízení společnosti: vlastnický a manažerský přístup</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 knihy nebo sborníku

Harmonization of SMEs Financial Reporting in Emerging CEE Countries

ISBN

978-960-474-301-8

Počet stran výsledku

49

Strana od-do

169-217

Počet stran knihy

328

Název nakladatele

Published by WSEAS Press

Místo vydání

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Kód UT WoS kapitoly

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