Use of Financial Securities in the Czech Republic: Some Evidence from SMEs

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43866018" target="_blank" >RIV/70883521:28120/11:43866018 - 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

Use of Financial Securities in the Czech Republic: Some Evidence from SMEs

Popis výsledku v původním jazyce

The international accounting harmonization process and recent developments in international financial reporting standards determined a shift in accounting paradigms from historical cost accounting towards fair value accounting. Our paper analyzes how this shift impacted upon Czech accounting by particularly focusing on reporting for securities. Extending the objective of our paper, we assess the current status in terms of securities being used by small and medium-sized entities and entities? ability tomeasure these financial instruments. The developed analysis relies on information being collected through the use of a questionnaire based survey. Finally we conclude through a comparative approach of Czech accounting regulations and International Financial Reporting Standards in the area of financial instruments.

Název v anglickém jazyce

Use of Financial Securities in the Czech Republic: Some Evidence from SMEs

Popis výsledku anglicky

The international accounting harmonization process and recent developments in international financial reporting standards determined a shift in accounting paradigms from historical cost accounting towards fair value accounting. Our paper analyzes how this shift impacted upon Czech accounting by particularly focusing on reporting for securities. Extending the objective of our paper, we assess the current status in terms of securities being used by small and medium-sized entities and entities? ability tomeasure these financial instruments. The developed analysis relies on information being collected through the use of a questionnaire based survey. Finally we conclude through a comparative approach of Czech accounting regulations and International Financial Reporting Standards in the area of financial instruments.

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

2011

Kód důvěrnosti údajů

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

Název periodika

Proceedings of the International Conference Accounting and Management Information Systems

ISSN

2247-6245

e-ISSN

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Svazek periodika

Neuveden

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

14

Strana od-do

303-316

Kód UT WoS článku

000296318700018

EID výsledku v databázi Scopus

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