In what ways are countries which have already adopted IFRS for SMEs different?
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00191353" target="_blank" >RIV/62156489:43110/12:00191353 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
In what ways are countries which have already adopted IFRS for SMEs different?
Popis výsledku v původním jazyce
The aim of the paper is to evaluate current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. There is compared the approach to the adoption in the EU and developing countries in this study. In the paper are identified common characteristics of countries which have already the IFRS for SME adopted. In the frame of methodology the secondary research was used.The survey of the current stage of implementation process in approximately 50 countries across the world was made. The information of IASB and other resources were used for evaluation of the IFRS for SME implementation process in the world. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for c
Název v anglickém jazyce
In what ways are countries which have already adopted IFRS for SMEs different?
Popis výsledku anglicky
The aim of the paper is to evaluate current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. There is compared the approach to the adoption in the EU and developing countries in this study. In the paper are identified common characteristics of countries which have already the IFRS for SME adopted. In the frame of methodology the secondary research was used.The survey of the current stage of implementation process in approximately 50 countries across the world was made. The information of IASB and other resources were used for evaluation of the IFRS for SME implementation process in the world. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for c
Klasifikace
Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
<a href="/cs/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2012
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Svazek periodika
LX
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
8
Strana od-do
37-44
Kód UT WoS článku
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EID výsledku v databázi Scopus
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