D 2012

Harmonization of Czech Accounting Legislation on International Financial Reporting Standards for SME

OUBRECHTOVÁ, Marie

Basic information

Original name

Harmonization of Czech Accounting Legislation on International Financial Reporting Standards for SME

Name in Czech

Harmonizace české účetní legislativy na mezinárodní Standardy účetního výkaznictví pro malé a střední podniky

Authors

OUBRECHTOVÁ, Marie

Edition

České Budějovice, Katedrový sborník 1/2012 – Odborný seminář katedry ekonomiky a managementu, p. 94-97, 4 pp. 2012

Publisher

Vysoká škola technická a ekonomická v Českých Budějovicích

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

storage medium (CD, DVD, flash disk)

Organization unit

Institute of Technology and Business in České Budějovice

ISBN

978-80-7468-049-6

Keywords (in Czech)

Harmonizace; SME - malé a střední podniky; IFRS - mezinárodní standardy účetního výkaznictví ;výkonnost podniku; účetnictví

Keywords in English

Harmonization; SME- small and medium-sized companies; IFRS – International Financial Reporting Standard; corporate performance; accounting

Tags

Změněno: 17/1/2013 12:47, Mgr. Václav Karas

Abstract

V originále

Small and medium enterprises (SME) acting in the territory of the EU member states generate more than 2/3 of job positions in the private sector and therefore they are one of crucial factors to public interest. Thereby, harmonization of accounting rules and financial statements and their mutual comparability and comprehensibility is becoming very important. International Accounting Standard Board (IASB) is working on formation and application of standards for SME and these are involved in a working version of standards. The aim of this paper is to analyse questions and problems of SME – unlisted companies within the context of IFRS application. The paper identifies barriers which inhibits the activity of small and medium enterprises in doing business on integrated sale. It is also dealing with suggestion of a conceptual framework for SME in the accounting and tax area.