Aplikace IFRS pro SME

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00130783" target="_blank" >RIV/62156489:43110/08:00130783 - 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

The Application of Accounting Standard for SME

Popis výsledku v původním jazyce

Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles are the c different national accounting and tax systems. At present, it is obvious that certain degree of accounting and tax harmonization has to take place. IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities

Název v anglickém jazyce

The Application of Accounting Standard for SME

Popis výsledku anglicky

Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles are the c different national accounting and tax systems. At present, it is obvious that certain degree of accounting and tax harmonization has to take place. IFRS for SMEs is designed to apply to the general purpose harmonized financial statements of all profit-oriented SMEs. General purpose financial statements are directed toward the common information needs (an entity's financial position, performance, cashflow) of a wide range of users (shareholders, creditors, employees). Determining taxable income requires special purpose financial statement designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdiction in which it is domiciled. Tax authorities

Druh

C - Kapitola v odborné knize

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 knihy nebo sborníku

The Dynamics of Trade

ISBN

87-991385-6-5

Počet stran výsledku

14

Strana od-do

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Počet stran knihy

467

Název nakladatele

IAITL

Místo vydání

Praha

Kód UT WoS kapitoly

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