The empirical study of the smes position in the process of ifrs for sme application in the czech republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124073" target="_blank" >RIV/62156489:43110/08:00124073 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

čeština

Název v původním jazyce

The empirical study of the smes position in the process of ifrs for sme application in the czech republic

Popis výsledku v původním jazyce

Republic there is negative relation between the size of the enterprise and the amount of compliance costs of taxation and also that those micro enterprises in the Czech Republic are less involved in cross-border activities in comparison with the small and medium enterprises. In that connection, the paper discusses the possibility of introduction of IFRS for SME in the Czech enterprises. Based on the results of empirical research some problems could arise with IFRS for SME application. The main problem seems to be the suitability of IFRS for all types of SMEs (the typical enterprise, which IFRS for SME are intended for, is the enterprise with approximately 50 employees). Based on the questionnaires, respondents are highly interested in the costs and gains of IFRS for SME application. The first application of IFRS for SME in the Czech SME will be costly and time demanding, because of the different philosophy, principles and methodology of recording used in IFSR for SME. The gains should

Název v anglickém jazyce

THE EMPIRICAL STUDY OF THE SMES POSITION IN THE PROCESS OF IFRS FOR SME APPLICATION IN THE CZECH REPUBLIC

Popis výsledku anglicky

Republic there is negative relation between the size of the enterprise and the amount of compliance costs of taxation and also that those micro enterprises in the Czech Republic are less involved in cross-border activities in comparison with the small and medium enterprises. In that connection, the paper discusses the possibility of introduction of IFRS for SME in the Czech enterprises. Based on the results of empirical research some problems could arise with IFRS for SME application. The main problem seems to be the suitability of IFRS for all types of SMEs (the typical enterprise, which IFRS for SME are intended for, is the enterprise with approximately 50 employees). Based on the questionnaires, respondents are highly interested in the costs and gains of IFRS for SME application. The first application of IFRS for SME in the Czech SME will be costly and time demanding, because of the different philosophy, principles and methodology of recording used in IFSR for SME. The gains should

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%2F07%2F0547" target="_blank" >GA402/07/0547: Dopady harmonizace finančního výkaznictví pro malé a střední podniky ve vazbě na konstrukci základu daně z příjmu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2008

Kód důvěrnosti údajů

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

Název periodika

Ekonomika ir vadyba

ISSN

1822-6515

e-ISSN

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Svazek periodika

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Číslo periodika v rámci svazku

1

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

6

Strana od-do

157-162

Kód UT WoS článku

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EID výsledku v databázi Scopus

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