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Financial Reporting in Slovakia

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dc.title Financial Reporting in Slovakia en
dc.contributor.author Paseková, Marie
dc.relation.ispartof Harmonization of SME's Financial Reporting in Emerging CEE Countries
dc.identifier.isbn 978-960-474-301-8
dc.date.issued 2011
utb.relation.issue 263
dc.citation.spage 306
dc.event.location Montreux
utb.event.state-en Switzerland
utb.event.state-cs Švýcarsko
dc.type bookPart
dc.language.iso en
dc.publisher WSEAS Press
dc.subject Financial reporting en
dc.subject International harmonization en
dc.subject Measurement en
dc.subject Financial Statements en
dc.subject Small and Medium-sized Enterprises (SMEs) en
dc.subject Slovakia en
dc.description.abstract Small and medium sized enterprises (SMEs) are driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Slovakia. Due to the globalization of business and international harmonization of financial reporting also Slovakia experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006008
utb.identifier.rivid RIV/70883521:28120/11:43866021!RIV12-GA0-28120___
utb.source c-riv
dc.date.accessioned 2016-04-28T10:37:32Z
dc.date.available 2016-04-28T10:37:32Z
dc.description.sponsorship P(GA402/09/0225)
dc.format.extent 328
utb.identifier.utb-sysno 60292
utb.contributor.internalauthor Paseková, Marie
riv.obor AE
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