Je nutné vyvinout IFRS pro malé a střední podniky ?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00130772" target="_blank" >RIV/62156489:43110/08:00130772 - 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

Is it necessary to develop ifrs (international financial reporting standards) for micro-entities?

Popis výsledku v původním jazyce

The research of IASB has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability -- i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. The typical size of SME for which should be IFRS for SMEs developed is about 50 employees. Those standards may not be suited to the smallest entities within the SME spectrum -- for micro entities. Micro entities are the smallest entities within the spectrum of small and medium entities. The paper presents findings of an investigation into the users of micro entity financial reports and their information needs. The analysis of the legal status of micro entities across national jurisdictions and the nature and format of existing financial reports that these entities produce and needs of possible harmonization of their financial reporting is the key objective. First, the micro entities and their significance are defined. Then the users

Název v anglickém jazyce

Is it necessary to develop ifrs (international financial reporting standards) for micro-entities?

Popis výsledku anglicky

The research of IASB has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability -- i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. The typical size of SME for which should be IFRS for SMEs developed is about 50 employees. Those standards may not be suited to the smallest entities within the SME spectrum -- for micro entities. Micro entities are the smallest entities within the spectrum of small and medium entities. The paper presents findings of an investigation into the users of micro entity financial reports and their information needs. The analysis of the legal status of micro entities across national jurisdictions and the nature and format of existing financial reports that these entities produce and needs of possible harmonization of their financial reporting is the key objective. First, the micro entities and their significance are defined. Then the users

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

European Journal of Managemnt

ISSN

1555-4015

e-ISSN

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Svazek periodika

8

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

10

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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