Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509877" target="_blank" >RIV/70883521:28120/10:63509877 - 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

Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement

Popis výsledku v původním jazyce

New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality andunderstandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is

Název v anglickém jazyce

Analysis of Differences in Reporting According to IAS/IFRS in SMEs in the Czech Republic with its Influence on Performance Measurement

Popis výsledku anglicky

New information technologies, development of international economic cooperation and market interconnection call for the need of multinational, globally applicable and acknowledged accounting standards which will enable to describe the processes taking place on the companies´ level, within the extent of the contemporary knowledge, but especially in a comparable form. These requirements are met e.g. by IAS/IFRS standards used mainly in Europe. Their fundamental aim is to develop unified, high-quality andunderstandable global accounting standards. The financial statements prepared according to these standards provide high-quality, transparent and comparable information, which can help the users to make economic decisions. The information disclosed according to full IAS/IFRS standards is sometimes too superfluous for users of financial statements of SMEs and very often the cost of its full consistence exceeds its contributions. Another problem, which is specific for the Czech Republic is

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

<a href="/cs/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti</a><br>

Návaznosti

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

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

Acta VŠFS

ISSN

1802-792X

e-ISSN

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Svazek periodika

4

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

19

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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