Analysis of the Current Harmonization Process for Financial Reporting Standards in the European Union and its Progress

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of the Current Harmonization Process for Financial Reporting Standards in the European Union and its Progress

Popis výsledku v původním jazyce

The financial accounting is the basic tool which gives necessary data to all its users, not only for assessment of the company performance in the past, but also for the ability to make proper decisions in the future, which will lead to positive influenceof company's activities. Development of the global economy place requires the harmonization of accounting method that would lead to the creation of a single global worldwide used and acceptable accounting system. The European Commission decided to gradually harmonize the accounting and reporting system of the EU with the IAS/IFRS system, which is (together with US GAAP) worldwide applicable and acceptable accounting system. International financial reporting standard for small- and medium-sized entities(IFRS for SME) has been valid since 2009 and its purpose is to create the set of rules for financial reporting, which will balance the costs and benefits connected with their application.

Název v anglickém jazyce

Analysis of the Current Harmonization Process for Financial Reporting Standards in the European Union and its Progress

Popis výsledku anglicky

The financial accounting is the basic tool which gives necessary data to all its users, not only for assessment of the company performance in the past, but also for the ability to make proper decisions in the future, which will lead to positive influenceof company's activities. Development of the global economy place requires the harmonization of accounting method that would lead to the creation of a single global worldwide used and acceptable accounting system. The European Commission decided to gradually harmonize the accounting and reporting system of the EU with the IAS/IFRS system, which is (together with US GAAP) worldwide applicable and acceptable accounting system. International financial reporting standard for small- and medium-sized entities(IFRS for SME) has been valid since 2009 and its purpose is to create the set of rules for financial reporting, which will balance the costs and benefits connected with their application.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

The 17th International Business Information Management Association Conference

ISBN

978-0-9821489-6-9

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

1895-1903

Název nakladatele

International Business Information Management Association

Místo vydání

Milan

Místo konání akce

Italy, Milan

Datum konání akce

14. 11. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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