A Conversion of Regulatory Reports for Internal Users

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43920583" target="_blank" >RIV/49777513:23510/13:43920583 - 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

A Conversion of Regulatory Reports for Internal Users

Popis výsledku v původním jazyce

The basic function of accounting is to provide all its users with reliable data, not only for evaluating the past performance of a business entity, but also for the ability to make right decisions in the future, i.e. to predict the future business condition. It is obvious that all of the information requirements of users cannot be met entirely. This paper deals with the problematical aspects of financial reporting according to the laws of the Czech Republic that were identified by the SMEs' respondentswithin a questionnaire survey. The paper also compares these problematical aspects with the solutions of the IAS/IFRS and IFRS for SMEs and presents a proposed method of conversion of financial reporting in accordance with the laws of the Czech Republicto non-regulatory financial statements intended for business management and decision-making by internal users.

Název v anglickém jazyce

A Conversion of Regulatory Reports for Internal Users

Popis výsledku anglicky

The basic function of accounting is to provide all its users with reliable data, not only for evaluating the past performance of a business entity, but also for the ability to make right decisions in the future, i.e. to predict the future business condition. It is obvious that all of the information requirements of users cannot be met entirely. This paper deals with the problematical aspects of financial reporting according to the laws of the Czech Republic that were identified by the SMEs' respondentswithin a questionnaire survey. The paper also compares these problematical aspects with the solutions of the IAS/IFRS and IFRS for SMEs and presents a proposed method of conversion of financial reporting in accordance with the laws of the Czech Republicto non-regulatory financial statements intended for business management and decision-making by internal users.

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

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 22nd International Business Information Management Association

ISBN

978-0-9860419-1-4

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

531-541

Název nakladatele

International Business Information Management Association

Místo vydání

Neuveden

Místo konání akce

Rome, Italy

Datum konání akce

13. 11. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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