The implementation of the IFRS for SME in the EU

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00179155" target="_blank" >RIV/62156489:43110/11:00179155 - 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 implementation of the IFRS for SME in the EU

Popis výsledku v původním jazyce

Small and medium sized companies have very important position in the EU economy, mainly in the area of employment. Their activities on the internal market are limited by a great deal of obstacles. The most important obstacles can be considered differentnational financial reporting and tax systems. IASB published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs). The IFRS for SME is expressly designed to meet the financial reporting needs ofentities that (a) do not have public accountability and (b) publish general purpose financial statements for external users. This standard could be a suitable instrument for the SME accounting harmonization. The aim of the paper is to analyze the problems connected with the harmonization of accounting legislation used by SMEs in EU countries especially in the Czech Republic and to develop suitable approach to the implemenation within the scope of SMEs in the Czech Republic. In the frame

Název v anglickém jazyce

The implementation of the IFRS for SME in the EU

Popis výsledku anglicky

Small and medium sized companies have very important position in the EU economy, mainly in the area of employment. Their activities on the internal market are limited by a great deal of obstacles. The most important obstacles can be considered differentnational financial reporting and tax systems. IASB published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs). The IFRS for SME is expressly designed to meet the financial reporting needs ofentities that (a) do not have public accountability and (b) publish general purpose financial statements for external users. This standard could be a suitable instrument for the SME accounting harmonization. The aim of the paper is to analyze the problems connected with the harmonization of accounting legislation used by SMEs in EU countries especially in the Czech Republic and to develop suitable approach to the implemenation within the scope of SMEs in the Czech Republic. In the frame

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LIX

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

7

Strana od-do

43-49

Kód UT WoS článku

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EID výsledku v databázi Scopus

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