Implementation of IFRS for SMEs and its Impact on Performance Indicators

Pálka, Přemysl; Svitáková, Bohumila; Kubíčková, Dana

dc.title	Implementation of IFRS for SMEs and its Impact on Performance Indicators	en
dc.contributor.author	Pálka, Přemysl
dc.contributor.author	Svitáková, Bohumila
dc.contributor.author	Kubíčková, Dana
dc.relation.ispartof	Finance and the Performance of Firms in Science, Education and Practice 2011
dc.identifier.isbn	978-80-7454-020-2
dc.date.issued	2011
dc.citation.spage	341
dc.citation.epage	351
dc.event.title	5th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location	Zlín
utb.event.state-en	Czech Republic
utb.event.state-cs	Česká republika
dc.event.sdate	2011-04-28
dc.event.edate	2011-04-28
dc.type	conferenceObject
dc.language.iso	en
dc.publisher	Univerzita Tomáše Bati ve Zlíně (UTB)	cs
dc.publisher	Tomas Bata University in Zlín	en
dc.subject	IFRS	en
dc.subject	SME	en
dc.subject	accounting	en
dc.subject	statements	en
dc.subject	financial	en
dc.subject	ratio	en
dc.subject	analysis	en
dc.subject	performance	en
dc.description.abstract	The paper deals with actual topic of international standardization processes in field of accounting. After the brief introduction attention is given to the results of financial ratios. Methodology for ratio calculation is presented and followed by short case study that shows and analyses the impact of transfer of the Czech accounting statements on the financial statements according to the IFRS for SMEs. As calculation structure was chosen pyramidal breakdown of ROE. Subsequently the results of both accounting systems were calculated, compared and evaluated.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1002970
utb.identifier.rivid	RIV/70883521:28120/11:43865812!RIV12-GA0-28120___
utb.identifier.obdid	43865828
utb.identifier.wok	000306544000033
utb.source	d-wok
dc.date.accessioned	2012-10-04T12:11:52Z
dc.date.available	2012-10-04T12:11:52Z
utb.identifier.utb-sysno	57048
utb.contributor.internalauthor	Pálka, Přemysl
utb.contributor.internalauthor	Svitáková, Bohumila
utb.fulltext.affiliation	Pálka Přemysl, Svitáková Bohumila, Kubíčková Dana Ing. Premysl Palka Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, 76001 Zlín, Czech Republic Tel: +420 576 032 417 Email: ppalka@fame.utb.cz Ing. Bohumila Svitakova Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, 76001 Zlín, Czech Republic Tel: +420 576 032 843 Email: svitakova@fame.utb.cz Ing. Dana Kubickova, CSc. University of Finance and Administration Estonska 500/3, Praha 10, Czech Republic Tel: +420 210 088 803 Email: kubickova@mail.vsfs.cz
utb.fulltext.dates	-
utb.fulltext.references	-
utb.fulltext.sponsorship	This paper is supported by the Czech Science Foundation in the Czech Republic (GA CR). Project No. 402/09/0225.
utb.fulltext.projects	GAČR 402/09/0225
utb.fulltext.faculty	Faculty of Management and Economics
utb.fulltext.faculty	Faculty of Management and Economics
utb.fulltext.ou	-
utb.fulltext.ou	-
utb.identifier.jel	-