IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509878" target="_blank" >RIV/70883521:28120/10:63509878 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine

Popis výsledku v původním jazyce

The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. However, cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is the existence of27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is IFRS for SMEs. European tax legislation does not accept accounting income calculated according to IFRS as a basis for income taxcalculation and thus reporting according to IFRS is something extra to local financial statements. The aim of this paper is to compare the experience in standardizing financial reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine.

Název v anglickém jazyce

IFRS for SMEs: Current Issues in Reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine

Popis výsledku anglicky

The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. However, cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is the existence of27 different systems of accounting within the European Union, which have to be harmonized. The best tool of harmonization is IFRS for SMEs. European tax legislation does not accept accounting income calculated according to IFRS as a basis for income taxcalculation and thus reporting according to IFRS is something extra to local financial statements. The aim of this paper is to compare the experience in standardizing financial reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

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 statě ve sborníku

Proceedings of the 5th International Conference, Accounting and Management Information Systems

ISBN

978-606-505-347-2

ISSN

—

e-ISSN

—

Počet stran výsledku

9

Strana od-do

—

Název nakladatele

Editora ASE

Místo vydání

Bucuresti, Rumunsko

Místo konání akce

Bucuresti

Datum konání akce

1. 1. 2010

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—