Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{19863, author = {Oubrechtová, Marie}, address = {České Budějovice}, booktitle = {Katedrový sborník 1/2012 – Odborný seminář katedry ekonomiky a managementu}, keywords = {Harmonization; SME- small and medium-sized companies; IFRS – International Financial Reporting Standard; corporate performance; accounting}, howpublished = {paměťový nosič}, language = {eng}, location = {České Budějovice}, isbn = {978-80-7468-049-6}, pages = {94-97}, publisher = {Vysoká škola technická a ekonomická v Českých Budějovicích}, title = {Harmonization of Czech Accounting Legislation on International Financial Reporting Standards for SME}, year = {2012} }
TY - JOUR ID - 19863 AU - Oubrechtová, Marie PY - 2012 TI - Harmonization of Czech Accounting Legislation on International Financial Reporting Standards for SME PB - Vysoká škola technická a ekonomická v Českých Budějovicích CY - České Budějovice SN - 9788074680496 KW - Harmonization KW - SME- small and medium-sized companies KW - IFRS – International Financial Reporting Standard KW - corporate performance KW - accounting N2 - 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. ER -
OUBRECHTOVÁ, Marie. Harmonization of Czech Accounting Legislation on International Financial Reporting Standards for SME. In \textit{Katedrový sborník 1/2012 – Odborný seminář katedry ekonomiky a managementu}. České Budějovice: Vysoká škola technická a ekonomická v Českých Budějovicích, 2012, s.~94-97. ISBN~978-80-7468-049-6.
|